2023-05-012024-04-302024-04-30false09462100DH Building Maintenance 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DH Building Maintenance Limited

Registered Number
09462100
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

DH Building Maintenance Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Dean Husband
Linda Grantham

Registered Address

Deal Cottage Bridges
Luxulyan
Bodmin
PL30 5EF

Registered Number

09462100 (England and Wales)
DH Building Maintenance Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,42531,431
13,42531,431
Current assets
Debtors4126,995558
Cash at bank and on hand103,75344,746
230,74845,304
Creditors amounts falling due within one year5(182,944)(43,679)
Net current assets (liabilities)47,8041,625
Total assets less current liabilities61,22933,056
Creditors amounts falling due after one year6(1,238)(4,954)
Net assets59,99128,102
Capital and reserves
Called up share capital1,0001,000
Profit and loss account58,99127,102
Shareholders' funds59,99128,102
The financial statements were approved and authorised for issue by the Board of Directors on 26 July 2024, and are signed on its behalf by:
Dean Husband
Director
Registered Company No. 09462100
DH Building Maintenance Limited
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Employee 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measure at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 May 2315,59935,96951,568
Disposals-(13,700)(13,700)
At 30 April 2415,59922,26937,868
Depreciation and impairment
At 01 May 239,76610,37120,137
Charge for year3,9003,8317,731
On disposals-(3,425)(3,425)
At 30 April 2413,66610,77724,443
Net book value
At 30 April 241,93311,49213,425
At 30 April 235,83325,59831,431
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables109,468-
Other debtors1,573-
Prepayments and accrued income954558
Total111,995558
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,4489,530
Bank borrowings and overdrafts3,372225
Taxation and social security47,49112,941
Finance lease and HP contracts3,7153,715
Other creditors41,71715,267
Accrued liabilities and deferred income81,2012,001
Total182,94443,679
The hire purchase contracts above are secured by fixed charges over the assets to which they relate.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors1,2384,954
Total1,2384,954
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts1,2384,954
The hire purchase contracts above are secured by fixed charges over the assets to which they relate.
8.Directors advances, credits and guarantees
At 30 April 2024 there was a balance owed from the director to the company of £19,408 (2023: £15,267 owed from the company to the director).