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Registered number: 10933376
DTM-GB Ltd
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10933376
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,846 10,238
7,846 10,238
CURRENT ASSETS
Stocks 6 2,043 2,271
Debtors 7 25,562 23,728
Cash at bank and in hand 723 8,746
28,328 34,745
Creditors: Amounts Falling Due Within One Year 8 (46,288 ) (39,245 )
NET CURRENT ASSETS (LIABILITIES) (17,960 ) (4,500 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,114 ) 5,738
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,962 ) (1,945 )
NET (LIABILITIES)/ASSETS (12,076 ) 3,793
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (12,078 ) 3,791
SHAREHOLDERS' FUNDS (12,076) 3,793
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Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Mr Daniel Nottage
Director
06/03/2024
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
DTM-GB Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10933376 . The registered office is Unit 13b Sapperton Park, Sappertonfield Lane,, Derby, United Kingdom, DE65 5SN.
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. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On the basis the directors consider it appropriate to prepare the accounts on a going concern basis.
2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 4 years.
2.5. 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 20% reducing balance method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 20% reducing balance method
Computer Equipment 33% reducing balance method
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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 year 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.

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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 10,000
As at 31 August 2023 10,000
Amortisation
As at 1 September 2022 10,000
As at 31 August 2023 10,000
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2022 3,681 20,695 1,180 10,234 35,790
Additions 200 - 167 - 367
As at 31 August 2023 3,881 20,695 1,347 10,234 36,157
Depreciation
As at 1 September 2022 1,745 15,785 738 7,284 25,552
Provided during the period 427 1,228 121 983 2,759
As at 31 August 2023 2,172 17,013 859 8,267 28,311
Net Book Value
As at 31 August 2023 1,709 3,682 488 1,967 7,846
As at 1 September 2022 1,936 4,910 442 2,950 10,238
6. Stocks
2023 2022
£ £
Stock 2,043 2,271
2,043 2,271
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 23,956 19,728
Other debtors 1,606 4,000
25,562 23,728
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,156 788
Other creditors 36,108 36,488
Taxation and social security 2,024 1,969
46,288 39,245
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Daniel Nottage 23,177 (2,700 ) - - 20,477
The above loan is unsecured, interest free and repayable on demand.
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