Registration number: 00813832

Domestic Appliance Maintenance (Dorset) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Domestic Appliance Maintenance (Dorset) Limited

Company Information

Director	Mr Dennis Ivor Perrott

Registered office

Stafford House 10 Prince Of Wales Road DORCHESTER DT1 1PW

Accountants

Kennedy Legg Stafford House 10 Prince Of Wales Road DORCHESTER DT1 1PW

Domestic Appliance Maintenance (Dorset) Limited

(Registration number: 00813832)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,517,752	1,512,643
Investments	6	48,151	46,593
		1,565,903	1,559,236
Current assets
Stocks	7	95,876	119,601
Debtors	8	19,518	21,968
Cash at bank and in hand		312,621	173,109
		428,015	314,678
Creditors: Amounts falling due within one year	9	(559,082)	(526,357)
Net current liabilities		(131,067)	(211,679)
Total assets less current liabilities		1,434,836	1,347,557
Creditors: Amounts falling due after more than one year	9	(10,856)	(20,764)
Net assets		1,423,980	1,326,793
Capital and reserves
Called up share capital	10	2,412	2,412
Revaluation reserve		17,444	17,444
Retained earnings		1,404,124	1,306,937
Shareholders' funds		1,423,980	1,326,793

Domestic Appliance Maintenance (Dorset) Limited

(Registration number: 00813832)
Balance Sheet as at 31 January 2025

For the financial 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 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 August 2025
 

......................................... Mr Dennis Ivor Perrott Director

Domestic Appliance Maintenance (Dorset) Limited

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

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Stafford House
10 Prince Of Wales Road
DORCHESTER
DT1 1PW
England

The principal place of business is:
The Railway Triangle
Poundbury Road
Dorchester
Dorset
DT1 2PJ

These financial statements were authorised for issue by the director on 8 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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 sales/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.

Domestic Appliance Maintenance (Dorset) Limited

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

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance basis
Motor vehicles	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Domestic Appliance Maintenance (Dorset) Limited

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

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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2024 - 18).

Domestic Appliance Maintenance (Dorset) Limited

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

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	16,103	14,401

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	1,469,445	112,133	119,583	1,701,161
Additions	-	-	21,211	21,211
At 31 January 2025	1,469,445	112,133	140,794	1,722,372
Depreciation
At 1 February 2024	-	101,364	87,154	188,518
Charge for the year	-	2,692	13,410	16,102
At 31 January 2025	-	104,056	100,564	204,620
Carrying amount
At 31 January 2025	1,469,445	8,077	40,230	1,517,752
At 31 January 2024	1,469,445	10,769	32,429	1,512,643

Included within the net book value of land and buildings above is £1,469,445 (2024 - £1,469,445) in respect of freehold land and buildings.
 

Domestic Appliance Maintenance (Dorset) Limited

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

6	Investments

	2025 £	2024 £
Investments in associates	48,151	46,593

Associates	£
Cost
At 1 February 2024	46,593
Additions	1,558
At 31 January 2025	48,151
Provision
Carrying amount
At 31 January 2025	48,151
At 31 January 2024	46,593