Dunckley Builders Limited - Filleted accounts


DUNCKLEY BUILDERS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025



































Company Registration Number: 04749506

DUNCKLEY BUILDERS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 9

DUNCKLEY BUILDERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025


DIRECTOR

P Dunckley


SECRETARY

P Dunckley


REGISTERED OFFICE

Rosemont
Hanney Road
Southmoor
Abingdon
Oxon
OX13 5HT


COMPANY REGISTRATION NUMBER

04749506 England and Wales

DUNCKLEY BUILDERS LIMITED

BALANCE SHEET
AS AT 30 JUNE 2025


	Notes	2025		2024
		£		£

FIXED ASSETS
Tangible assets	5		6,444		5,320

CURRENT ASSETS
Stock		7,500		1,500
Debtors	6	10,022		13,006
Cash at bank and in hand		3,351		-


		20,873		14,506

CREDITORS: Amounts falling due within one year	7	18,345		16,382
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS / (LIABILITIES)			2,528		(1,876)


TOTAL ASSETS LESS CURRENT LIABILITIES			8,972		3,444

CREDITORS: Amounts falling due after more than one year	8		-		1,849
CREDITORS: Amounts falling due after more than one year

Provisions for liabilities and charges			1,224		1,011


NET ASSETS			7,748		584


CAPITAL AND RESERVES
Called up share capital			200		200
Distributable profit and loss account			7,548		384


SHAREHOLDERS' FUNDS			7,748		584

DUNCKLEY BUILDERS LIMITED

BALANCE SHEET
AS AT 30 JUNE 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board




P Dunckley
Director

Date approved by the board: 23 September 2025

DUNCKLEY BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


1	GENERAL INFORMATION

	Dunckley Builders Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	Rosemont
	Hanney Road
	Southmoor
	Abingdon
	Oxon
	OX13 5HT

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable and represents the invoiced value of building services provided, stated net of trade discounts.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.


	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rate so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Plant and machinery					25% straight line basis per annum
	Office equipment					20% reducing balance basis per annum
	Motor vehicles					20% reducing balance basis per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

DUNCKLEY BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	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 accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.

	Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

	Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	Stocks are assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less cost to complete and sell. If an item of stock, or group of similar items, is impaired its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.


	Stock

	Stock has been valued at the lower of cost and estimated selling price less cost to complete and sell, after making due allowance for obsolete and slow-moving items. Cost comprises the cost of goods purchased valued on a first in first out basis.

	The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

DUNCKLEY BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Debtors

	Short term debtors are measured at transaction price, less any impairment.

	Creditors

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

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	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 taxable profits.

	Deferred tax is measured using 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.

	Current and deferred tax assets and liabilities are not discounted.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.

4	EMPLOYEES

	The average number of persons employed by the company (including the director) during the year was:

		2025	2024
	Average number of employees	1	1

DUNCKLEY BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


5	TANGIBLE ASSETS
		Plant and machinery	Office equipment	Motor vehicles	Total
		£	£	£	£
	Cost
	At 1 July 2024	1,403	5,496	21,028	27,927

	Additions	-	2,897	-	2,897

	Disposals	-	(2,367)	-	(2,367)


	At 30 June 2025	1,403	6,026	21,028	28,457


	Accumulated depreciation and impairments
	At 1 July 2024	1,215	4,259	17,133	22,607

	Charge for year	102	557	779	1,438

	Disposals	-	(2,032)	-	(2,032)


	At 30 June 2025	1,317	2,784	17,912	22,013


	Net book value
	At 1 July 2024	188	1,237	3,895	5,320


	At 30 June 2025	86	3,242	3,116	6,444


6	DEBTORS
				2025	2024
				£	£
	Trade debtors			-	1,428
	Prepayments and accrued income			666	731
	Other debtors			9,356	10,847


				10,022	13,006


7	CREDITORS: Amounts falling due within one year
				2025	2024
				£	£
	Bank loans and overdrafts			1,926	5,439
	Trade creditors			2,380	845
	Taxation and social security			4,911	1,577
	Accruals and deferred income			2,945	3,045
	Other creditors			6,183	5,476


				18,345	16,382

DUNCKLEY BUILDERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


8	CREDITORS: Amounts falling due after more than one year
					2025	2024
					£	£
	Bank loans and overdrafts				-	1,849


9	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

	The following director's advances, credits and guarantees took place during the year:

		Balance at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off or waived	Balance at 30 June 2025
		£	£	£	£	£
	P Dunckley	2,249	23,194	25,443	-	-

	This advance is interest free and repayable on demand.

10	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	P & M Dunckley
	Director & shareholders		2025	2024
			£	£
	Advances to company	The director and shareholders have made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director and shareholders the following amount:	193	-