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REGISTERED NUMBER: 03211178 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 June 2023

for

DMK Mechanical Services Limited

DMK Mechanical Services Limited (Registered number: 03211178)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


DMK Mechanical Services Limited (Registered number: 03211178)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44,086 24,862

CURRENT ASSETS
Stocks 15,837 4,562
Debtors 5 47,548 72,364
Cash at bank 84,630 62,424
148,015 139,350
CREDITORS
Amounts falling due within one year 6 88,003 65,639
NET CURRENT ASSETS 60,012 73,711
TOTAL ASSETS LESS CURRENT LIABILITIES 104,098 98,573

PROVISIONS FOR LIABILITIES 8,376 4,724
NET ASSETS 95,722 93,849

CAPITAL AND RESERVES
Called up share capital 600 600
Retained earnings 95,122 93,249
SHAREHOLDERS' FUNDS 95,722 93,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 February 2024 and were signed by:





Mr M J Parrish Esq - Director


DMK Mechanical Services Limited (Registered number: 03211178)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

DMK Mechanical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03211178

Registered office: 158 Pacific Road
Trentham
Stoke on Trent
Staffordshire
ST4 8UD

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer & Office Equipment - 15% on reducing balance
Plant & Machinery - 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Trailer - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


DMK Mechanical Services Limited (Registered number: 03211178)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
& Office Plant & Motor
Equipment Machinery Vehicles Trailer Totals
£    £    £    £    £   
COST
At 1 July 2022 8,543 34,252 18,040 4,700 65,535
Additions - - 36,980 - 36,980
Disposals - - (18,040 ) - (18,040 )
At 30 June 2023 8,543 34,252 36,980 4,700 84,475
DEPRECIATION
At 1 July 2022 6,891 17,353 12,505 3,924 40,673
Charge for year 247 2,535 9,245 194 12,221
Eliminated on disposal - - (12,505 ) - (12,505 )
At 30 June 2023 7,138 19,888 9,245 4,118 40,389
NET BOOK VALUE
At 30 June 2023 1,405 14,364 27,735 582 44,086
At 30 June 2022 1,652 16,899 5,535 776 24,862

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 46,700 71,151
Other debtors 848 1,213
47,548 72,364

DMK Mechanical Services Limited (Registered number: 03211178)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 19,401 15,784
Taxation and social security 16,603 31,085
Other creditors 51,999 18,770
88,003 65,639