DUNAMIS HEATING & MECHANICAL SERVICES LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 08358677

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		78,225		88,718
Investments			50		-

			78,275		88,718
CURRENT ASSETS
Debtors	5	197,362		205,933
Cash at bank and in hand		205,125		138,714

		402,487		344,647
Creditors: Amounts Falling Due Within One Year		(169,514 )		(260,468 )

NET CURRENT ASSETS (LIABILITIES)			232,973		84,179

TOTAL ASSETS LESS CURRENT LIABILITIES			311,248		172,897

PROVISIONS FOR LIABILITIES
Deferred Taxation	6		(19,556 )		(16,857 )

NET ASSETS			291,692		156,040

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			291,690		156,038

SHAREHOLDERS' FUNDS			291,692		156,040

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DUNAMIS HEATING & MECHANICAL SERVICES LIMITED

Abridged Balance Sheet (continued)

As At 31 January 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Raymond Housen

Director

11/07/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DUNAMIS HEATING & MECHANICAL SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08358677 . The registered office is 26 Lansbury Drive, Hayes, Middlesex, UB4 8SB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial

Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic

of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has reasonable expectation that the company has

adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to

adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% per annum on a straight line method
Motor Vehicles	15% per annum on a reducing balance method

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are

depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are

depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of

ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the

finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss

account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the

lessor are charged to profit and loss account as incurred.

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DUNAMIS HEATING & MECHANICAL SERVICES LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account

as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2024	136,010
Additions	4,619

As at 31 January 2025	140,629

Depreciation
As at 1 February 2024	47,292
Provided during the period	15,112

As at 31 January 2025	62,404

Net Book Value
As at 31 January 2025	78,225

As at 1 February 2024	88,718

5. Debtors

	2025	2024
	£	£
Due after more than one year
Other debtors	60,000	60,000

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DUNAMIS HEATING & MECHANICAL SERVICES LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2025

6. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	19,556	16,857

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

Dunamis Heating & Mechanical Services Ltd has made an interest free loan of £60,000 to Dunamis Property Holdings Ltd, a company owned 33.33% by company's director, Mr. Raymond Housen.

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