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Company Registration No. 09453814 (England and Wales)
D C Building Services Limited Unaudited accounts for the year ended 29 February 2024
D C Building Services Limited Unaudited accounts Contents
Page
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D C Building Services Limited Company Information for the year ended 29 February 2024
Directors
Sebastian Clarke Christopher Dique
Company Number
09453814 (England and Wales)
Registered Office
21 Prince Andrews Road Hellesdon Norwich NR6 6XJ
Accountants
Mrs A C Howell 13 Ipswich Grove Norwich Norfolk NR2 2LU
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D C Building Services Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
81,055 
24,655 
Current assets
Inventories
2,750 
2,500 
Debtors
127,998 
154,895 
Cash at bank and in hand
55,102 
3,997 
185,850 
161,392 
Creditors: amounts falling due within one year
(174,200)
(156,320)
Net current assets
11,650 
5,072 
Total assets less current liabilities
92,705 
29,727 
Creditors: amounts falling due after more than one year
(16,424)
(26,340)
Provisions for liabilities
Deferred tax
(20,264)
(4,684)
Net assets/(liabilities)
56,017 
(1,297)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
55,917 
(1,397)
Shareholders' funds
56,017 
(1,297)
For the year ending 29 February 2024 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 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 of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by
Sebastian Clarke Director Company Registration No. 09453814
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D C Building Services Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
D C Building Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09453814. The registered office is 21 Prince Andrews Road, Hellesdon, Norwich, NR6 6XJ.
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.
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.
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
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
15% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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D C Building Services Limited Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2023
51,263 
31,243 
6,168 
88,674 
Additions
45,701 
38,495 
1,156 
85,352 
Disposals
- 
(20,692)
- 
(20,692)
At 29 February 2024
96,964 
49,046 
7,324 
153,334 
Depreciation
At 1 March 2023
34,720 
26,734 
2,565 
64,019 
Charge for the year
15,562 
10,109 
713 
26,384 
On disposals
- 
(18,124)
- 
(18,124)
At 29 February 2024
50,282 
18,719 
3,278 
72,279 
Net book value
At 29 February 2024
46,682 
30,327 
4,046 
81,055 
At 28 February 2023
16,543 
4,509 
3,603 
24,655 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,984 
880 
Accrued income and prepayments
52,683 
26,486 
Other debtors
67,331 
127,529 
127,998 
154,895 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
56,023 
37,732 
Taxes and social security
21,714 
11,991 
Other creditors
1,349 
5,743 
Loans from directors
84,854 
90,534 
Accruals
260 
320 
174,200 
156,320 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,424 
26,340 
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D C Building Services Limited Notes to the Accounts for the year ended 29 February 2024
8
Transactions with related parties
The director's of the company provided the company with unsecured interest free loans on balances outstanding at the year end as follows: S Clarke £45,148 (2023: £51,935) C Dique £39,706 (2023: £38,599)
9
Average number of employees
During the year the average number of employees was 4 (2023: 3).
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