IRIS Accounts Production v24.3.2.46 12082952 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false Ordinary "A" 1.00000 Ordinary "B" 1.00000 96597 104997 86741 261594 92825 60000 90513 96597 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh120829522023-11-30120829522024-11-30120829522023-12-012024-11-30120829522022-11-30120829522022-12-012023-11-30120829522023-11-3012082952ns15:EnglandWales2023-12-012024-11-3012082952ns14:PoundSterling2023-12-012024-11-3012082952ns10:Director12023-12-012024-11-3012082952ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3012082952ns10:SmallEntities2023-12-012024-11-3012082952ns10:AuditExemptWithAccountantsReport2023-12-012024-11-3012082952ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3012082952ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3012082952ns10:FullAccounts2023-12-012024-11-3012082952ns10:OrdinaryShareClass12023-12-012024-11-3012082952ns10:OrdinaryShareClass22023-12-012024-11-3012082952ns10:Director2422023-11-3012082952ns10:Director2422022-11-3012082952ns10:Director2422023-12-012024-11-3012082952ns10:Director2422022-12-012023-11-3012082952ns10:Director2422024-11-3012082952ns10:Director2422023-11-3012082952ns10:Director22023-12-012024-11-3012082952ns10:RegisteredOffice2023-12-012024-11-3012082952ns5:CurrentFinancialInstruments2024-11-3012082952ns5:CurrentFinancialInstruments2023-11-3012082952ns5:Non-currentFinancialInstruments2024-11-3012082952ns5:Non-currentFinancialInstruments2023-11-3012082952ns5:ShareCapital2024-11-3012082952ns5:ShareCapital2023-11-3012082952ns5:RetainedEarningsAccumulatedLosses2024-11-3012082952ns5:RetainedEarningsAccumulatedLosses2023-11-3012082952ns5:PlantMachinery2023-12-012024-11-3012082952ns5:PlantMachinery2023-11-3012082952ns5:PlantMachinery2024-11-3012082952ns5:PlantMachinery2023-11-3012082952ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3012082952ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-012024-11-3012082952ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-11-3012082952ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-11-3012082952ns5:CostValuation2023-11-3012082952ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3012082952ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3012082952ns10:OrdinaryShareClass12024-11-3012082952ns10:OrdinaryShareClass22024-11-30120829521ns10:Director12023-11-30120829521ns10:Director12022-11-30120829521ns10:Director12023-12-012024-11-30120829521ns10:Director12022-12-012023-11-30120829521ns10:Director12024-11-30120829521ns10:Director12023-11-30
REGISTERED NUMBER: 12082952 (England and Wales)















DCTM CONTRACTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Accountants' Report 7

DCTM CONTRACTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: D J Dickinson
Mrs E A Dickinson





REGISTERED OFFICE: 18 Northgate
Sleaford
Lincolnshire
NG34 7BJ





REGISTERED NUMBER: 12082952 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
18 Northgate
Sleaford
Lincolnshire
NG34 7BJ

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 149,526 160,341
Investments 5 10 10
149,536 160,351

CURRENT ASSETS
Debtors 6 277,413 204,093
Cash at bank 19,274 80,316
296,687 284,409
CREDITORS
Amounts falling due within one year 7 90,881 85,833
NET CURRENT ASSETS 205,806 198,576
TOTAL ASSETS LESS CURRENT LIABILITIES 355,342 358,927

CREDITORS
Amounts falling due after more than one year 8 (39,545 ) (54,872 )

PROVISIONS FOR LIABILITIES (36,250 ) (38,658 )
NET ASSETS 279,547 265,397

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 279,447 265,297
SHAREHOLDERS' FUNDS 279,547 265,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:



D J Dickinson - Director


DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

DCTM Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Tangible fixed assets are held at cost less depreciation.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 310,431
Additions 33,995
Disposals (370 )
At 30 November 2024 344,056
DEPRECIATION
At 1 December 2023 150,090
Charge for year 44,602
Eliminated on disposal (162 )
At 30 November 2024 194,530
NET BOOK VALUE
At 30 November 2024 149,526
At 30 November 2023 160,341

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2023
and 30 November 2024 153,786
DEPRECIATION
At 1 December 2023 62,662
Charge for year 27,030
At 30 November 2024 89,692
NET BOOK VALUE
At 30 November 2024 64,094
At 30 November 2023 91,124

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2023
and 30 November 2024 10
NET BOOK VALUE
At 30 November 2024 10
At 30 November 2023 10

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 137,023 32,498
Amounts owed by group undertakings 43,607 -
Other debtors 96,783 171,595
277,413 204,093

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 24,501 26,561
Trade creditors 5,960 5,306
Taxation and social security 48,954 13,408
Other creditors 11,466 40,558
90,881 85,833

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 34,443 41,018
Other creditors 5,102 13,854
39,545 54,872

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 58,944 67,579

Hire purchase liabilities are secured on the assets to which they relate.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
51 Ordinary "A" £1 51 60
49 Ordinary "B" £1 49 40
100 100

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
D J Dickinson and Mrs E A Dickinson
Balance outstanding at start of year 96,597 (104,997 )
Amounts advanced 86,741 261,594
Amounts repaid (92,825 ) (60,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 90,513 96,597

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DCTM CONTRACTORS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DCTM Contractors Limited for the year ended 30 November 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of DCTM Contractors Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DCTM Contractors Limited and state those matters that we have agreed to state to the Board of Directors of DCTM Contractors Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DCTM Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DCTM Contractors Limited. You consider that DCTM Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DCTM Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Duncan & Toplis Limited
18 Northgate
Sleaford
Lincolnshire
NG34 7BJ


24 February 2025