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Registered number: 04930078
DB Construction (West Wilts) Limited
Financial Statements
For The Year Ended 31 May 2024
Tate Accounting Services
66 Summerdown Walk
Trowbridge
Wilts
BA14 0LE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04930078
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,000 5,000
Tangible Assets 5 3,650 4,137
8,650 9,137
CURRENT ASSETS
Stocks 6 7,980 4,800
Debtors 7 1,102 -
Cash at bank and in hand 17,784 24,421
26,866 29,221
Creditors: Amounts Falling Due Within One Year 8 (28,716 ) (29,263 )
NET CURRENT ASSETS (LIABILITIES) (1,850 ) (42 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,800 9,095
NET ASSETS 6,800 9,095
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 6,798 9,093
SHAREHOLDERS' FUNDS 6,800 9,095
Page 1
Page 2
For the year ending 31 May 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.
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 Profit and Loss Account.
On behalf of the board
Mr David Bright
Director
Mrs Nicola Bright
Director
15 November 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
DB Construction (West Wilts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04930078 . The registered office is Winderleaze, Elms Cross, Bradford on Avon, Wiltshire, BA15 2AD.
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. 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. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
2.3. 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. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation. 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 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.5. 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. 
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 5,000
As at 31 May 2024 5,000
Net Book Value
As at 31 May 2024 5,000
As at 1 June 2023 5,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2023 8,322 5,501 13,823
Additions 361 - 361
As at 31 May 2024 8,683 5,501 14,184
Depreciation
As at 1 June 2023 5,926 3,760 9,686
Provided during the period 413 435 848
As at 31 May 2024 6,339 4,195 10,534
Net Book Value
As at 31 May 2024 2,344 1,306 3,650
As at 1 June 2023 2,396 1,741 4,137
6. Stocks
2024 2023
£ £
Materials 1,000 -
Work in progress 6,980 4,800
7,980 4,800
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,102 -
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,676 2,046
Bank loans and overdrafts 1,071 -
Other creditors 12,803 13,457
Taxation and social security 12,166 13,760
28,716 29,263
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5