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core:OtherReservesSubtotal 2024-01-31 04785823 core:RetainedEarningsAccumulatedLosses 2024-01-31 04785823 core:LandBuildings 2025-01-31 04785823 core:PlantMachinery 2025-01-31 04785823 core:Vehicles 2025-01-31 04785823 core:FurnitureFittings 2025-01-31 04785823 core:OfficeEquipment 2025-01-31 04785823 core:NetGoodwill 2025-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 04785823 core:ListedExchangeTraded 2025-01-31 04785823 core:UnlistedNon-exchangeTraded 2025-01-31 04785823 core:LandBuildings 2024-01-31 04785823 core:PlantMachinery 2024-01-31 04785823 core:Vehicles 2024-01-31 04785823 core:FurnitureFittings 2024-01-31 04785823 core:OfficeEquipment 2024-01-31 04785823 core:NetGoodwill 2024-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 04785823 core:ListedExchangeTraded 2024-01-31 04785823 core:UnlistedNon-exchangeTraded 2024-01-31 04785823 core:LandBuildings 2024-02-01 2025-01-31 04785823 core:PlantMachinery 2024-02-01 2025-01-31 04785823 core:Vehicles 2024-02-01 2025-01-31 04785823 core:FurnitureFittings 2024-02-01 2025-01-31 04785823 core:OfficeEquipment 2024-02-01 2025-01-31 04785823 core:NetGoodwill 2024-02-01 2025-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 04785823 core:ListedExchangeTraded 2024-02-01 2025-01-31 04785823 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 04785823 core:MoreThanFiveYears 2024-02-01 2025-01-31 04785823 core:Non-currentFinancialInstruments 2025-01-31 04785823 core:Non-currentFinancialInstruments 2024-01-31 04785823 dpl:CostSales 2024-02-01 2025-01-31 04785823 dpl:DistributionCosts 2024-02-01 2025-01-31 04785823 core:LandBuildings 2024-02-01 2025-01-31 04785823 core:PlantMachinery 2024-02-01 2025-01-31 04785823 core:Vehicles 2024-02-01 2025-01-31 04785823 core:FurnitureFittings 2024-02-01 2025-01-31 04785823 core:OfficeEquipment 2024-02-01 2025-01-31 04785823 dpl:AdministrativeExpenses 2024-02-01 2025-01-31 04785823 core:NetGoodwill 2024-02-01 2025-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 04785823 dpl:GroupUndertakings 2024-02-01 2025-01-31 04785823 dpl:ParticipatingInterests 2024-02-01 2025-01-31 04785823 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 04785823 core:ListedExchangeTraded 2024-02-01 2025-01-31 04785823 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 04785823 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 04785823 dpl:CostSales 2023-02-01 2024-01-31 04785823 dpl:DistributionCosts 2023-02-01 2024-01-31 04785823 core:LandBuildings 2023-02-01 2024-01-31 04785823 core:PlantMachinery 2023-02-01 2024-01-31 04785823 core:Vehicles 2023-02-01 2024-01-31 04785823 core:FurnitureFittings 2023-02-01 2024-01-31 04785823 core:OfficeEquipment 2023-02-01 2024-01-31 04785823 dpl:AdministrativeExpenses 2023-02-01 2024-01-31 04785823 core:NetGoodwill 2023-02-01 2024-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2023-02-01 2024-01-31 04785823 dpl:GroupUndertakings 2023-02-01 2024-01-31 04785823 dpl:ParticipatingInterests 2023-02-01 2024-01-31 04785823 dpl:GroupUndertakings core:ListedExchangeTraded 2023-02-01 2024-01-31 04785823 core:ListedExchangeTraded 2023-02-01 2024-01-31 04785823 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 04785823 core:UnlistedNon-exchangeTraded 2023-02-01 2024-01-31 04785823 core:NetGoodwill 2025-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 04785823 core:LandBuildings 2025-01-31 04785823 core:PlantMachinery 2025-01-31 04785823 core:Vehicles 2025-01-31 04785823 core:FurnitureFittings 2025-01-31 04785823 core:OfficeEquipment 2025-01-31 04785823 core:AfterOneYear 2025-01-31 04785823 core:WithinOneYear 2025-01-31 04785823 core:ListedExchangeTraded 2025-01-31 04785823 core:UnlistedNon-exchangeTraded 2025-01-31 04785823 core:ShareCapital 2025-01-31 04785823 core:SharePremium 2025-01-31 04785823 core:RevaluationReserve 2025-01-31 04785823 core:OtherReservesSubtotal 2025-01-31 04785823 core:RetainedEarningsAccumulatedLosses 2025-01-31 04785823 core:NetGoodwill 2024-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 04785823 core:LandBuildings 2024-01-31 04785823 core:PlantMachinery 2024-01-31 04785823 core:Vehicles 2024-01-31 04785823 core:FurnitureFittings 2024-01-31 04785823 core:OfficeEquipment 2024-01-31 04785823 core:AfterOneYear 2024-01-31 04785823 core:WithinOneYear 2024-01-31 04785823 core:ListedExchangeTraded 2024-01-31 04785823 core:UnlistedNon-exchangeTraded 2024-01-31 04785823 core:ShareCapital 2024-01-31 04785823 core:SharePremium 2024-01-31 04785823 core:RevaluationReserve 2024-01-31 04785823 core:OtherReservesSubtotal 2024-01-31 04785823 core:RetainedEarningsAccumulatedLosses 2024-01-31 04785823 core:NetGoodwill 2023-01-31 04785823 core:IntangibleAssetsOtherThanGoodwill 2023-01-31 04785823 core:LandBuildings 2023-01-31 04785823 core:PlantMachinery 2023-01-31 04785823 core:Vehicles 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DGM BUILDERS LIMITED

Registered Number
04785823
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

DGM BUILDERS LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | MILLS, Claudia
| MILLS, Tracey Sara

Company Secretary | MILLS, Tracey Sara

Registered Address | C/O Charnwood Accountants The Point, Granite Way
| Mountsorrel
| Loughborough
| LE12 7TZ

Registered Number | 04785823 (England and Wales)

DGM BUILDERS LIMITED
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 101,591 |  |  |  | 109,172
|  |  |  | 101,591 |  |  |  | 109,172
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 255,023 |  |  |  | 165,500 |  |
Debtors |  | 517,049 |  |  |  | 863,837 |  |
Cash at bank and on hand |  | 524,431 |  |  |  | 368,209 |  |
|  | 1,296,503 |  |  |  | 1,397,546 |  |
Creditors amounts falling due within one year | 5 | (735,502) |  |  |  | (944,643) |  |
Net current assets (liabilities) |  |  |  | 561,001 |  |  |  | 452,903
Total assets less current liabilities |  |  |  | 662,592 |  |  |  | 562,075
Provisions for liabilities | 7 |  |  | (25,398) |  |  |  | (27,293)
Net assets |  |  |  | 637,194 |  |  |  | 534,782
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 637,094 |  |  |  | 534,682
Shareholders' funds |  |  |  | 637,194 |  |  |  | 534,782

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 August 2025, and are signed on its behalf by:
MILLS, Tracey Sara Director Registered Company No. 04785823

DGM BUILDERS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 11 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 33,747 |  | 177,121 |  | - |  | 210,868
| Additions | - |  | 40,150 |  | 2,121 |  | 42,271
| Disposals | - |  | (37,500) |  | - |  | (37,500)
| At 31 January 25 | 33,747 |  | 179,771 |  | 2,121 |  | 215,639
| Depreciation and impairment
| At 01 February 24 | 24,087 |  | 77,609 |  | - |  | 101,696
| Charge for year | 2,538 |  | 30,963 |  | 530 |  | 34,031
| On disposals | - |  | (21,679) |  | - |  | (21,679)
| At 31 January 25 | 26,625 |  | 86,893 |  | 530 |  | 114,048
| Net book value
| At 31 January 25 | 7,122 |  | 92,878 |  | 1,591 |  | 101,591
| At 31 January 24 | 9,660 |  | 99,512 |  | - |  | 109,172

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 255,023 |  | 165,500
| Total | 255,023 |  | 165,500

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 458,066 |  | 551,831
| Amounts owed to related parties | - |  | 8,118
| Taxation and social security | 266,055 |  | 361,473
| Other creditors | 11,381 |  | 23,221
| Total | 735,502 |  | 944,643

6. | Creditors: amounts due after one year
--- | ---

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 25,398 |  | 27,293
| Total | 25,398 |  | 27,293

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| MILLS, Claudia | 0 |  | 35,771 |  | 0 |  | 35,771
| MILLS, Tracey Sara | 10,011 |  | 96,899 |  | 10,011 |  | 96,899
|  | 10,011 |  | 132,670 |  | 10,011 |  | 132,670

9. | Controlling party
--- | ---
| The ultimate controlling party was T Mills, a director and shareholder of the company.