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REGISTERED NUMBER: 15642546 (England and Wales)













FINANCIAL STATEMENTS

FOR THE PERIOD 13 APRIL 2024 TO 30 APRIL 2025

FOR

D B CONSTRUCTION SW LTD

D B CONSTRUCTION SW LTD (REGISTERED NUMBER: 15642546)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 13 APRIL 2024 TO 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D B CONSTRUCTION SW LTD

COMPANY INFORMATION
FOR THE PERIOD 13 APRIL 2024 TO 30 APRIL 2025







DIRECTOR: Mr D Bowden



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 15642546 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Natwest
Paignton

D B CONSTRUCTION SW LTD (REGISTERED NUMBER: 15642546)

BALANCE SHEET
30 APRIL 2025

Notes £    £   
FIXED ASSETS
Tangible assets 4 39,006

CURRENT ASSETS
Cash at bank 34,312

CREDITORS
Amounts falling due within one year 5 26,423
NET CURRENT ASSETS 7,889
TOTAL ASSETS LESS CURRENT LIABILITIES 46,895

CREDITORS
Amounts falling due after more than one
year

6

(28,844

)

PROVISIONS FOR LIABILITIES (7,422 )
NET ASSETS 10,629

CAPITAL AND RESERVES
Called up share capital 10
Retained earnings 10,619
SHAREHOLDERS' FUNDS 10,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 June 2025 and were signed by:



Mr D Bowden - Director


D B CONSTRUCTION SW LTD (REGISTERED NUMBER: 15642546)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 13 APRIL 2024 TO 30 APRIL 2025


1. STATUTORY INFORMATION

D B Construction SW Ltd 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.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

D B CONSTRUCTION SW LTD (REGISTERED NUMBER: 15642546)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 13 APRIL 2024 TO 30 APRIL 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
Additions 6,282 44,046 1,231 51,559
At 30 April 2025 6,282 44,046 1,231 51,559
DEPRECIATION
Charge for period 1,348 10,897 308 12,553
At 30 April 2025 1,348 10,897 308 12,553
NET BOOK VALUE
At 30 April 2025 4,934 33,149 923 39,006

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 43,357
At 30 April 2025 43,357
DEPRECIATION
Charge for period 10,839
At 30 April 2025 10,839
NET BOOK VALUE
At 30 April 2025 32,518

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 3,336
Trade creditors 2,582
Tax 267
Social security and other taxes 90
VAT 3,068
Directors' current accounts 14,005
Accrued expenses 3,075
26,423

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Hire purchase contracts 28,844

D B CONSTRUCTION SW LTD (REGISTERED NUMBER: 15642546)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 13 APRIL 2024 TO 30 APRIL 2025


7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 April 2025:

£   
Mr D Bowden
Balance outstanding at start of period -
Amounts advanced 28,227
Amounts repaid (42,232 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (14,005 )

Loans are unsecured, interest free and repayable on demand.

8. RELATED PARTY DISCLOSURES

During the period, total dividends of £21,750 were paid to the director .