Company registration number 13429790 (England and Wales)
DMH TESTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
DMH TESTING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DMH TESTING LIMITED
BALANCE SHEET
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
29,873
15,221
Current assets
Debtors
4
445,567
458,428
Cash at bank and in hand
300,418
220,333
745,985
678,761
Creditors: amounts falling due within one year
5
(258,564)
(317,082)
Net current assets
487,421
361,679
Total assets less current liabilities
517,294
376,900
Provisions for liabilities
(7,469)
(3,804)
Net assets
509,825
373,096
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
509,725
372,996
Total equity
509,825
373,096
For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 12 August 2025 and are signed on its behalf by:
Mr L McLundie
Director
Company registration number 13429790 (England and Wales)
DMH TESTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information
DMH Testing Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Alvis Way, Daventry, Northamptonshire, England, NN11 8PG.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2
Turnover
Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.
When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.
The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% Written down value
Fixtures and fittings
3 years straight line
Computers
3 years straight line
1.4
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
DMH TESTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.6
Leases
As lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
17
15
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 June 2024
24,765
312
4,775
29,852
Additions
11,792
2,735
12,621
27,148
At 31 May 2025
36,557
3,047
17,396
57,000
Depreciation and impairment
At 1 June 2024
10,463
209
3,959
14,631
Depreciation charged in the year
6,523
1,006
4,967
12,496
At 31 May 2025
16,986
1,215
8,926
27,127
Carrying amount
At 31 May 2025
19,571
1,832
8,470
29,873
At 31 May 2024
14,302
103
816
15,221
DMH TESTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
444,997
447,163
Other debtors
450
Prepayments and accrued income
570
10,815
445,567
458,428
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
63,785
92,077
Taxation and social security
185,999
197,826
Other creditors
8,780
27,179
258,564
317,082