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D & M BUILDING SERVICES LIMITED

Registered Number
04564368
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

D & M BUILDING SERVICES LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BUNDY, Lee John
HAMER, Ian
LLEWELLYN, David Edward Douglas
LLEWELLYN, Helen Marie
OLIVER, John Lee

Company Secretary

LLEWELLYN, David Edward Douglas

Registered Address

Unit A Enterprise Centre, Bryn Road
Aberkenfig
Bridgend
CF32 9BS

Registered Number

04564368 (England and Wales)
D & M BUILDING SERVICES LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets367,47252,922
67,47252,922
Current assets
Stocks4436,455676,477
Debtors5187,13317,120
Cash at bank and on hand451,243137,085
1,074,831830,682
Creditors amounts falling due within one year6(547,296)(336,623)
Net current assets (liabilities)527,535494,059
Total assets less current liabilities595,007546,981
Creditors amounts falling due after one year7(36,096)(31,831)
Net assets558,911515,150
Capital and reserves
Called up share capital575575
Profit and loss account558,336514,575
Shareholders' funds558,911515,150
The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2025, and are signed on its behalf by:
OLIVER, John Lee
Director
Registered Company No. 04564368
D & M BUILDING SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised in the period of receipt.
2.Average number of employees

20242023
Average number of employees during the year3230
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 November 2317,34187,928105,269
Additions-29,75029,750
At 31 October 2417,341117,678135,019
Depreciation and impairment
At 01 November 237,39444,95352,347
Charge for year1,57613,62415,200
At 31 October 248,97058,57767,547
Net book value
At 31 October 248,37159,10167,472
At 31 October 239,94742,97552,922
4.Stocks

2024

2023

££
Raw materials and consumables1,0001,000
Work in progress435,455675,477
Total436,455676,477
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables186,21516,202
Other debtors918918
Total187,13317,120
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables280,012231,948
Bank borrowings and overdrafts10,00011,386
Taxation and social security208,94954,572
Finance lease and HP contracts12,4713,768
Other creditors32,86331,950
Accrued liabilities and deferred income3,0012,999
Total547,296336,623
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,16719,167
Other creditors26,92912,664
Total36,09631,831
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts26,92912,665