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Company Registration No. 11928452 (England and Wales)
DPM Autobody Limited Unaudited accounts for the year ended 30 April 2023
DPM Autobody Limited Unaudited accounts Contents
Page
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DPM Autobody Limited Company Information for the year ended 30 April 2023
Director
David Pearce-Martin
Company Number
11928452 (England and Wales)
Registered Office
Causeway Yard Bodle Street Herstmonceux BN27 4UA
Accountants
TRP Accountancy Ltd Bumpkin Shaw Yard Rock Lane Hastings East Sussex TN35 4NY
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DPM Autobody Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,789 
29,443 
Current assets
Debtors
13,800 
10,389 
Cash at bank and in hand
25,188 
26,327 
38,988 
36,716 
Creditors: amounts falling due within one year
(23,511)
(13,482)
Net current assets
15,477 
23,234 
Total assets less current liabilities
50,266 
52,677 
Creditors: amounts falling due after more than one year
(16,608)
(23,835)
Net assets
33,658 
28,842 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
33,657 
28,841 
Shareholders' funds
33,658 
28,842 
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 January 2024 and were signed on its behalf by
David Pearce-Martin Director Company Registration No. 11928452
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DPM Autobody Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
DPM Autobody Limited is a private company, limited by shares, registered in England and Wales, registration number 11928452. The registered office is Causeway Yard, Bodle Street, Herstmonceux, BN27 4UA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Plant and machinery equipment depreciated over 3 years using the straight-line depreciation method
Motor vehicles
Motor vehicles depreciated at 25% per annum using the reducing balance deprecation method
Fixtures & fittings
Camera depreciated over 3 years using the straight-line depreciation method
Computer equipment
Computer equipment depreciated over 3 years using the straight-line depreciation method
Other tangible fixed assets
Leasehold improvements depreciated over 15 years using the straight-line depreciation method
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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DPM Autobody Limited Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2022
3,136 
8,700 
24,806 
1,378 
38,020 
Additions
- 
13,700 
- 
832 
14,532 
At 30 April 2023
3,136 
22,400 
24,806 
2,210 
52,552 
Depreciation
At 1 May 2022
784 
2,175 
4,961 
657 
8,577 
Charge for the year
784 
6,110 
1,654 
638 
9,186 
At 30 April 2023
1,568 
8,285 
6,615 
1,295 
17,763 
Net book value
At 30 April 2023
1,568 
14,115 
18,191 
915 
34,789 
At 30 April 2022
2,352 
6,525 
19,845 
721 
29,443 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
13,800 
10,389 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,564 
3,675 
Trade creditors
6,130 
- 
Taxes and social security
1,634 
8,857 
Other creditors
603 
- 
Loans from directors
6,781 
- 
Accruals
650 
950 
Deferred income
149 
- 
23,511 
13,482 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,763 
20,689 
Obligations under finance leases and hire purchase contracts
1,845 
3,146 
16,608 
23,835 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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DPM Autobody Limited Notes to the Accounts for the year ended 30 April 2023
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
David Pearce-Martin
0% Loan
389 
16,855 
24,025 
(6,781)
389 
16,855 
24,025 
(6,781)
10
Transactions with related parties
The company was under the control of David Pearce-Martin throughout the current financial year. David Pearce-Martin is both the managing director and sole owner of shares to which voting rights are attached. Nature of control: Ownership of shares – 75% or more Ownership of voting rights - 75% or more Right to appoint and remove directors
11
Controlling party
The ultimate controlling party is David Pearce-Martin.
12
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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