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D. P. & M. Construction Limited

Unaudited Abridged Financial Accounts

for the Year Ended 31 July 2024

Registration number: 1882928

 

D. P. & M. Construction Limited

Contents

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Abridged Financial Statements

3 to 4

 

D. P. & M. Construction Limited

Company Information

Directors

J A Culliney

C Culliney

Registered office

Unit 3
Chesham Industrial Estate
Oram Street
Bury
Lancashire
BL9 6EN

Accountants

Gortons
Chartered Accountants
Stanmore House
64-68 Blackburn Street
Radcliffe
Manchester
M26 2JS

 

D. P. & M. Construction Limited

(Registration number: 1882928)
Abridged Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

15,969

20,918

Current assets

 

Stocks

5,006

5,006

Debtors

102,906

105,906

Cash at bank and in hand

 

112,453

204,931

 

220,365

315,843

Creditors: Amounts falling due within one year

(31,866)

(72,766)

Net current assets

 

188,499

243,077

Total assets less current liabilities

 

204,468

263,995

Accruals and deferred income

 

(28,800)

(27,600)

Net assets

 

175,668

236,395

Capital and reserves

 

Called up share capital

1,000

1,000

Other reserves

2,000

2,000

Retained earnings

172,668

233,395

Shareholders' funds

 

175,668

236,395

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 25 April 2025, and confirmed on the Board's behalf by:
 

.........................................
J A Culliney
Director

 

D. P. & M. Construction Limited

Notes to the Unaudited Abridged Financial Accounts for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales. The company's registration number is 1882928. The business and registered office address is Unit 3, Chesham Industrial Estate, Oram Street, Bury, Lancashire, BL9 6EN.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial accounts are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial accounts have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the invoiced value of goods and services, net of Value Added Tax.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% reducing balance method

Motor vehicles

25% reducing balance method

Office equipment

25% straight line method

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion, and selling costs.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

D. P. & M. Construction Limited

Notes to the Unaudited Abridged Financial Accounts for the Year Ended 31 July 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

4

Tangible assets

Total
£

Cost or valuation

At 1 August 2023

124,079

Additions

379

Disposals

(4,250)

At 31 July 2024

120,208

Depreciation

At 1 August 2023

103,161

Charge for the year

5,324

Eliminated on disposal

(4,246)

At 31 July 2024

104,239

Carrying amount

At 31 July 2024

15,969

At 31 July 2023

20,918

5

Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are employer pension contributions paid after date of £155 (2023 - £206).

6

Related party transactions

The directors have a loan with the company which was overdrawn by £2,620 at the year end (2022 - in credit). Advances of £89,579 and repayments of £86,959 were made in the year. The maximum this loan was overdrawn in the year was £53,499 (2022 - £48,610). No interest has been charged on the loan and it is repayable on demand.