DBR Contracting Ltd - Filleted accounts

Registered number

SC616240

DBR Contracting Ltd

Filleted Abridged Accounts

31 December 2024

DBR Contracting Ltd
Registered number:		SC616240
Abridged Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		40,924			45,964

Current assets
Debtors		7,737			40,227
Cash at bank and in hand		15,754			7,183
		23,491			47,410

Creditors: amounts falling due within one year		(21,560)			(23,294)

Net current assets			1,931			24,116

Total assets less current liabilities			42,855			70,080

Creditors: amounts falling due after more than one year			(24,166)			(27,561)

Provisions for liabilities			(7,776)			(8,733)

Net assets			10,913			33,786

Capital and reserves
Called up share capital			1			1
Profit and loss account			10,912			33,785

Shareholder's funds			10,913			33,786

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.


D B Ross
Director
Approved by the board on 29 September 2025

DBR Contracting Ltd
Notes to the Abridged Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents revenue earned under contracts for construction services, excluding value added tax, and is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. For incomplete contracts, an assessment is made of the extent to which revenue has been earned, taking into account the nature of the assignment, its stage of completion and relevant contract terms. Unbilled revenue is included in debtors, under 'amounts recoverable on contracts'.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Vehicles	25% reducing balance

	Debtors
	Debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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 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.


2	Employees		2024		2023
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Total
£
	Cost
	At 1 January 2024				74,221
	Additions				11,177
	At 31 December 2024				85,398

	Depreciation
	At 1 January 2024				28,257
	Charge for the year				16,217
	At 31 December 2024				44,474

	Net book value
	At 31 December 2024				40,924
	At 31 December 2023				45,964


4	Other information

	DBR Contracting Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is Rhiannon, Ardindrean, Lochbroom, Ross-Shire IV23 2SE.