1 01/02/2024 31/01/2025 2025-01-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-02-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 11148562 2024-02-01 2025-01-31 11148562 2025-01-31 11148562 2024-01-31 11148562 2023-02-01 2024-01-31 11148562 2024-01-31 11148562 2023-01-31 11148562 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 11148562 core:MotorVehicles 2024-02-01 2025-01-31 11148562 bus:RegisteredOffice 2024-02-01 2025-01-31 11148562 bus:LeadAgentIfApplicable 2024-02-01 2025-01-31 11148562 bus:Director1 2024-02-01 2025-01-31 11148562 core:FurnitureFittingsToolsEquipment 2024-01-31 11148562 core:MotorVehicles 2024-01-31 11148562 core:FurnitureFittingsToolsEquipment 2025-01-31 11148562 core:MotorVehicles 2025-01-31 11148562 core:AfterOneYear 2025-01-31 11148562 core:AfterOneYear 2024-01-31 11148562 core:WithinOneYear 2025-01-31 11148562 core:WithinOneYear 2024-01-31 11148562 bus:AllOrdinaryShares 2024-02-01 2025-01-31 11148562 bus:AllOrdinaryShares 2023-02-01 2024-01-31 11148562 core:ShareCapital 2025-01-31 11148562 core:ShareCapital 2024-01-31 11148562 core:RetainedEarningsAccumulatedLosses 2025-01-31 11148562 core:RetainedEarningsAccumulatedLosses 2024-01-31 11148562 core:AcceleratedTaxDepreciationDeferredTax 2025-01-31 11148562 core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 11148562 core:FurnitureFittingsToolsEquipment 2024-01-31 11148562 core:MotorVehicles 2024-01-31 11148562 bus:Director1 2024-01-31 11148562 bus:Director1 2025-01-31 11148562 bus:Director1 2023-01-31 11148562 bus:Director1 2024-01-31 11148562 bus:Director1 2023-02-01 2024-01-31 11148562 bus:SmallEntities 2024-02-01 2025-01-31 11148562 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11148562 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11148562 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11148562 bus:FullAccounts 2024-02-01 2025-01-31
Company registration number: 11148562
DCG Building Services Limited
Unaudited filleted financial statements
31 January 2025
DCG Building Services Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
DCG Building Services Limited
Directors and other information

| Director | Mr D Gill
| Company number | 11148562
| Registered office | 424 Burnley Lane
|  | Chadderton
|  | Oldham
|  | OL1 2QS
| Accountant | J P Gallagher & Co
|  | 106 Moston Lane East
|  | Manchester
|  | M40 3QL

DCG Building Services Limited
Statement of financial position
31 January 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 7 | 14,406 |  |  |  | 18,020 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 14,406 |  |  |  | 18,020
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 8 | 426,183 |  |  |  | 309,178 |  |
Cash at bank and in hand |  |  | 211,042 |  |  |  | 104,477 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 637,225 |  |  |  | 413,655 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 9 | ( 383,727) |  |  |  | ( 185,142) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 253,498 |  |  |  | 228,513
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 267,904 |  |  |  | 246,533
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 10 |  |  | ( 14,415) |  |  |  | ( 24,587)
Provisions for liabilities |  |  |  |  | ( 2,965) |  |  |  | ( 3,424)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 250,524 |  |  |  | 218,522
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 250,523 |  |  |  | 218,521
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 250,524 |  |  |  | 218,522
|  |  |  |  | _______ |  |  |  | _______

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.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 October 2025 , and are signed on behalf of the board by:
Mr D Gill
Director
Company registration number: 11148562
DCG Building Services Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 424 Burnley Lane, Chadderton, Oldham, OL1 2QS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 15 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Staff costs
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 11,583 | 12,570
|  |  | _______ | _______

5. Staff costs
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 11,583 | 12,570
|  |  | _______ | _______

6. Dividends
Equity dividends

|  |  | 2025 | 2024
|  |  | £ | £
| Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) |  | 38,000 | 35,000
|  |  | _______ | _______

7. Tangible assets

|  | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2024 and 31 January 2025 | 16,119 | 28,269 | 44,388 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2024 | 7,210 | 19,158 | 26,368 |  |  |  |
| Charge for the year | 1,336 | 2,278 | 3,614 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 January 2025 | 8,546 | 21,436 | 29,982 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2025 | 7,573 | 6,833 | 14,406 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 January 2024 | 8,909 | 9,111 | 18,020 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

8. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 215,440 | 152,272
| Other debtors |  | 210,743 | 156,906
|  |  | _______ | _______
|  |  | 426,183 | 309,178
|  |  | _______ | _______

9. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 259,069 | 66,544
| Corporation tax |  | 79,445 | 88,473
| Other creditors |  | 45,213 | 30,125
|  |  | _______ | _______
|  |  | 383,727 | 185,142
|  |  | _______ | _______

10. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 14,415 | 24,587
|  |  | _______ | _______

11. Deferred tax
The deferred tax included in the statement of financial position is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions (note ) |  | 2,965 | 3,424
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Accelerated capital allowances |  | 2,965 | 3,424
|  |  | _______ | _______

12. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr D Gill | ( 29,612) | ( 15,088) | ( 44,700) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr D Gill | ( 165) | ( 29,447) | ( 29,612) |  |  |
|  | _______ | _______ | _______ |  |  |

13. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| DCG Property Developments Ltd | - | - | 112,400 | 112,400
|  | _______ | _______ | _______ | _______

There is a balance due from DCG Property Developments Ltd at the year end date in the sum of £112,400 (2024:£112,400). DCG Property Developments Ltd is a related party by virtue of common directorships and control.