Registration number: 04712448

Dam Green Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Dam Green Services Limited

Company Information

Directors

M J Porter L J Porter

Company secretaries

J A Porter A R Porter

Registered office

Trust Barn Garboldisham Road East Harling Norwich Norfolk NR16 2PU

Accountants

Pacific Limited Chartered Accountants 1st Floor, Woburn House 84 St Benedicts Street Norwich Norfolk, NR2 4AB

Dam Green Services Limited

(Registration number: 04712448)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	34,938	40,160
Current assets
Stocks		792,286	263,086
Debtors	5	6,409	51,124
Cash at bank and in hand		16,987	17,779
		815,682	331,989
Creditors: Amounts falling due within one year	6	(601,493)	(96,366)
Net current assets		214,189	235,623
Total assets less current liabilities		249,127	275,783
Creditors: Amounts falling due after more than one year	6	(76,667)	(86,667)
Provisions for liabilities		(5,832)	(9,984)
Net assets		166,628	179,132
Capital and reserves
Called up share capital	7	2	2
Profit and loss account		166,626	179,130
Shareholders' funds		166,628	179,132

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:
 

M J Porter Director

L J Porter Director

Dam Green Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Trust Barn
Garboldisham Road
East Harling
Norwich
Norfolk
NR16 2PU

2	Accounting policies

Basis of preparation

These financial statements have been prepared using the historical cost convention in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

The presentation currency is sterling.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern
The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Dam Green Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% straight line
Plant and equipment	15% reducing balance

Cash
Cash comprises cash on hand and all deposits.

Trade debtors

Trade debtors are amounts due from customers for goods sold and services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and net realisable value.

The cost of work in progress comprises direct materials and, where applicable, direct labour costs, finance costs and overheads.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Dam Green Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company during the year was 5 (2024 - 5).

4	Tangible assets

	Motor vehicles  £	Plant and equipment £	Total £
Cost
At 1 April 2024	20,685	76,360	97,045
Additions	-	2,778	2,778
At 31 March 2025	20,685	79,138	99,823
Depreciation
At 1 April 2024	12,190	44,695	56,885
Charge for the year	2,997	5,003	8,000
At 31 March 2025	15,187	49,698	64,885
Net book value
At 31 March 2025	5,498	29,440	34,938
At 31 March 2024	8,495	31,665	40,160

5

Debtors

	2025 £	2024 £
Trade debtors	-	46,502
Other debtors	-	2,228
Prepayments	6,409	2,394
	6,409	51,124

Dam Green Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Bank loans	501,860	23,898
Trade creditors	36,011	31,192
Amounts due to related party	19,400	-
Taxation and social security	7,683	5,870
Other creditors	33,994	23,361
Accruals	2,545	12,045
	601,493	96,366