DH Building Maintenance Limited


Directors	Dean Husband
	Linda Grantham


Registered Address	Deal Cottage Bridges
	Luxulyan
	Bodmin
	PL30 5EF


Registered Number	09462100 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,384		13,425
			9,384		13,425
Current assets
Debtors	4	103,509		126,995
Cash at bank and on hand		45,134		103,753
		148,643		230,748
Creditors amounts falling due within one year	5	(110,516)		(182,944)
Net current assets (liabilities)			38,127		47,804
Total assets less current liabilities			47,511		61,229
Creditors amounts falling due after one year	6		-		(1,238)
Net assets			47,511		59,991
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			46,511		58,991
Shareholders' funds			47,511		59,991

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 28 July 2025, and are signed on its behalf by:

Dean Husband
Director
Registered Company No. 09462100

DH Building Maintenance Limited

Notes to the Financial Statements
for the year ended 30 April 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 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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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 machinery	25
	Vehicles	25

	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.

	Financial instruments
	The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measure at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measure at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of 
interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at 
the reporting date.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 May 24	15,599	22,269	37,868
Additions	549	-	549
At 30 April 25	16,148	22,269	38,417
Depreciation and impairment
At 01 May 24	13,666	10,777	24,443
Charge for year	1,717	2,873	4,590
At 30 April 25	15,383	13,650	29,033
Net book value
At 30 April 25	765	8,619	9,384
At 30 April 24	1,933	11,492	13,425

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	87,231	109,468
Other debtors	-	1,573
Prepayments and accrued income	1,278	954
Total	88,509	111,995

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,731	2,179
Bank borrowings and overdrafts	6,169	3,372
Taxation and social security	43,472	47,491
Finance lease and HP contracts	-	3,715
Other creditors	57,194	44,987
Accrued liabilities and deferred income	1,950	81,200
Total	110,516	182,944


	The hire purchase contracts above are secured by fixed charges over the assets to which they relate.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	-	1,238
Total	-	1,238

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		1,238


	The hire purchase contracts above are secured by fixed charges over the assets to which they relate.

8.	Directors advances, credits and guarantees
	At 30 April 2025 there was a balance owed from the company to the director of £51,945 (2024: £41,717).