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2022-09-30 02970268 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 02970268 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 02970268 frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:UnlistedNon-exchangeTraded 2021-09-30 02970268 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 02970268 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 02970268 frs-core:CostValuation 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2021-10-01 2022-09-30 02970268 frs-core:CurrentFinancialInstruments 9 2022-09-30 02970268 frs-core:Non-currentFinancialInstruments 9 2022-09-30 02970268 10 2021-10-01 2022-09-30 02970268 frs-core:CurrentFinancialInstruments 10 2022-09-30 02970268 frs-core:Non-currentFinancialInstruments 10 2022-09-30 02970268 11 2021-10-01 2022-09-30 02970268 frs-core:CurrentFinancialInstruments 11 2022-09-30 02970268 frs-core:Non-currentFinancialInstruments 11 2022-09-30 02970268 12 2021-10-01 2022-09-30 02970268 frs-core:CurrentFinancialInstruments 12 2022-09-30 02970268 frs-core:Non-currentFinancialInstruments 12 2022-09-30 02970268 13 2021-10-01 2022-09-30 02970268 frs-core:CurrentFinancialInstruments 13 2022-09-30 02970268 frs-core:Non-currentFinancialInstruments 13 2022-09-30 02970268 14 2021-10-01 2022-09-30 02970268 frs-core:CurrentFinancialInstruments 14 2022-09-30 02970268 frs-core:Non-currentFinancialInstruments 14 2022-09-30 02970268 15 2021-10-01 2022-09-30 02970268 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02970268 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 02970268 dpl-frs:Item4 2021-10-01 2022-09-30 02970268 dpl-frs:Item4 2021-09-30 02970268 dpl-frs:Item4 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 02970268 dpl-frs:Item5 2021-10-01 2022-09-30 02970268 dpl-frs:Item5 2021-09-30 02970268 dpl-frs:Item5 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 02970268 dpl-frs:Item6 2021-10-01 2022-09-30 02970268 dpl-frs:Item6 2021-09-30 02970268 dpl-frs:Item6 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 02970268 dpl-frs:Item7 2021-10-01 2022-09-30 02970268 dpl-frs:Item7 2021-09-30 02970268 dpl-frs:Item7 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 02970268 dpl-frs:Item8 2021-10-01 2022-09-30 02970268 dpl-frs:Item8 2021-09-30 02970268 dpl-frs:Item8 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 02970268 dpl-frs:Item9 2021-10-01 2022-09-30 02970268 dpl-frs:Item9 2021-09-30 02970268 dpl-frs:Item9 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 02970268 dpl-frs:Item10 2021-10-01 2022-09-30 02970268 dpl-frs:Item10 2021-09-30 02970268 dpl-frs:Item10 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 02970268 dpl-frs:Item11 2021-10-01 2022-09-30 02970268 dpl-frs:Item11 2021-09-30 02970268 dpl-frs:Item11 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 02970268 dpl-frs:Item12 2021-10-01 2022-09-30 02970268 dpl-frs:Item12 2021-09-30 02970268 dpl-frs:Item12 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 02970268 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 02970268 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 02970268 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 02970268 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 02970268 1 2021-10-01 2022-09-30 02970268 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 02970268
DB Marcom Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Cloudco Accountancy Group Limited
Suite 415C
Margaret Powell House
Midsummer Boulevard
Milton Keynes
MK9 3BN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02970268
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 5 129,139 107,500
129,139 107,500
CURRENT ASSETS
Debtors 6 6,687 2,792
Cash at bank and in hand 17,358 59,851
24,045 62,643
Creditors: Amounts Falling Due Within One Year 7 (9,291 ) (31,175 )
NET CURRENT ASSETS (LIABILITIES) 14,754 31,468
TOTAL ASSETS LESS CURRENT LIABILITIES 143,893 138,968
Creditors: Amounts Falling Due After More Than One Year 8 (5,333 ) (8,533 )
NET ASSETS 138,560 130,435
CAPITAL AND RESERVES
Called up share capital 9 110 110
Revaluation reserve 10 35,235 13,596
Profit and Loss Account 103,215 116,729
SHAREHOLDERS' FUNDS 138,560 130,435
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr L Watts
Director
11/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DB Marcom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02970268 . The registered office is The Croft, Cranfield Road, Wootton Green, Bedford, Bedfordshire, MK43 9EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% RBM
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 53,748
Disposals (53,748 )
Depreciation
As at 1 October 2022 53,748
Disposals (53,748 )
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
5. Investments
Other
£
Cost
As at 1 October 2022 107,500
Additions 21,639
As at 30 September 2023 129,139
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 129,139
As at 1 October 2022 107,500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,687 2,792
6,687 2,792
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 3,200 3,200
Corporation tax 2,941 11,570
Other taxes and social security 1,814 1,849
VAT 357 760
Directors' loan accounts 979 13,796
9,291 31,175
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,333 8,533
5,333 8,533
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 110 110
10. Reserves
Revaluation Reserve
£
As at 1 October 2022 13,596
Surplus on revaluation 21,639
As at 30 September 2023 35,235
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr D Watts and Mrs L Watts by virtue of his ownership of 100% of the issued share capital in the company.
Page 5