Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302023-12-01Construction of domestic buildingstruefalse99trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12303906 2023-12-01 2024-11-30 12303906 2022-12-01 2023-11-30 12303906 2024-11-30 12303906 2023-11-30 12303906 c:Director1 2023-12-01 2024-11-30 12303906 d:MotorVehicles 2023-12-01 2024-11-30 12303906 d:MotorVehicles 2024-11-30 12303906 d:MotorVehicles 2023-11-30 12303906 d:ComputerEquipment 2023-12-01 2024-11-30 12303906 d:ComputerEquipment 2024-11-30 12303906 d:ComputerEquipment 2023-11-30 12303906 d:CurrentFinancialInstruments 2024-11-30 12303906 d:CurrentFinancialInstruments 2023-11-30 12303906 d:Non-currentFinancialInstruments 2024-11-30 12303906 d:Non-currentFinancialInstruments 2023-11-30 12303906 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 12303906 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12303906 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 12303906 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 12303906 d:ShareCapital 2024-11-30 12303906 d:ShareCapital 2023-11-30 12303906 d:RetainedEarningsAccumulatedLosses 2024-11-30 12303906 d:RetainedEarningsAccumulatedLosses 2023-11-30 12303906 c:FRS102 2023-12-01 2024-11-30 12303906 c:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 12303906 c:FullAccounts 2023-12-01 2024-11-30 12303906 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 12303906 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 12303906









DWELLINGS MAINTENANCE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
DWELLINGS MAINTENANCE LIMITED
 
 
  
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DWELLINGS MAINTENANCE LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dwellings Maintenance Limited for the year ended 30 November 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of Dwellings Maintenance Limited in accordance with the terms of our engagement letter dated 29 August 2025Our work has been undertaken solely to prepare for your approval the financial statements of Dwellings Maintenance Limited and state those matters that we have agreed to state to the director of Dwellings Maintenance Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dwellings Maintenance Limited and its director for our work or for this report. 

It is your duty to ensure that Dwellings Maintenance 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 Dwellings Maintenance Limited. You consider that Dwellings Maintenance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Dwellings Maintenance 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.

  



Fraser Russell Limited
 
77 Francis Road
Edgbaston
Birmingham
B16 8SP
26 August 2025
Page 1

 
DWELLINGS MAINTENANCE LIMITED
REGISTERED NUMBER: 12303906

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,398
5,398

  
5,398
5,398

Current assets
  

Debtors: amounts falling due within one year
 5 
102,618
78,979

Cash at bank and in hand
 6 
5,041
5,041

  
107,659
84,020

Creditors: amounts falling due within one year
 7 
(125,668)
(106,720)

Net current liabilities
  
 
 
(18,009)
 
 
(22,700)

Total assets less current liabilities
  
(12,611)
(17,302)

Creditors: amounts falling due after more than one year
 8 
(22,838)
(21,185)

  

Net liabilities
  
(35,449)
(38,487)

Page 2

 
DWELLINGS MAINTENANCE LIMITED
REGISTERED NUMBER: 12303906
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(35,450)
(38,488)

  
(35,449)
(38,487)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 August 2025.




Haroon Mohammed
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
DWELLINGS MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Dwellings Maintenance Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 12303906. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, England, B16 8SP. The principal activity of the company in the year under review was that of construction of domestic buildings and general cleaning of buildings
The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.

Page 4

 
DWELLINGS MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

Page 5

 
DWELLINGS MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
10%
straight-line method
Computer equipment
-
10%
straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 6

 
DWELLINGS MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 9).


4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 December 2023
6,285
1,287
7,572



At 30 November 2024

6,285
1,287
7,572



Depreciation


At 1 December 2023
1,857
316
2,173



At 30 November 2024

1,857
316
2,173



Net book value



At 30 November 2024
4,428
971
5,399



At 30 November 2023
4,428
971
5,399

Page 7

 
DWELLINGS MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
23,289
2,155

Other debtors
4,329
1,824

Prepayments and accrued income
75,000
75,000

102,618
78,979



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,041
5,041

Less: bank overdrafts
(23,377)
(19,406)

(18,336)
(14,365)



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
23,377
19,406

Trade creditors
37,258
21,077

Corporation tax
713
-

Other taxation and social security
6,823
5,775

Other creditors
57,497
60,462

125,668
106,720



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
22,838
21,185

22,838
21,185


Page 8

 
DWELLINGS MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Related party transactions

Haroon Mohammed is also a director and shareholder of Dwellings Property Consultancy Limited.  
During the period, the company transacted with Dwellings Property Consultancy Limited for good and services for a net amount of £nil. As at the balance sheet date, the company was owed £nil (2023: £nil) from Dwellings Property Consultancy Limited, which is shown in Debtors due within one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.


10.


Controlling party

During the period, the company was controlled by Haroon Mohammed who is the sole director and shareholder of the company.

 
Page 9