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Registered number: 06903882
DCB Environmental Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
JMC Accountants & Tax Advisers Ltd
76 High Street
Brierley Hill
DY5 3AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06903882
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,887 40,989
Investment Properties 5 550,000 550,000
580,887 590,989
CURRENT ASSETS
Debtors 6 252,419 290,691
Cash at bank and in hand 215,399 55,232
467,818 345,923
Creditors: Amounts Falling Due Within One Year 7 (490,945 ) (379,210 )
NET CURRENT ASSETS (LIABILITIES) (23,127 ) (33,287 )
TOTAL ASSETS LESS CURRENT LIABILITIES 557,760 557,702
Creditors: Amounts Falling Due After More Than One Year 8 (31,741 ) (37,258 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,708 ) (9,846 )
NET ASSETS 516,311 510,598
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 516,211 510,498
SHAREHOLDERS' FUNDS 516,311 510,598
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
Mr D Banks
Director
8th October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DCB Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06903882 . The registered office is 76 High Street, Brierley Hill, West Midlands, DY5 3AW.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. 
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 the profit and loss account as incurred.
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.
Page 3
Page 4
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 14)
12 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2024 16,355 56,349 4,490 77,194
As at 31 May 2025 16,355 56,349 4,490 77,194
Depreciation
As at 1 June 2024 15,752 17,448 3,005 36,205
Provided during the period 152 9,726 224 10,102
As at 31 May 2025 15,904 27,174 3,229 46,307
Net Book Value
As at 31 May 2025 451 29,175 1,261 30,887
As at 1 June 2024 603 38,901 1,485 40,989
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 24,524 32,699
5. Investment Property
2025
£
Fair Value
As at 1 June 2024 and 31 May 2025 550,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 428,360 428,360
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 251,208 201,883
Other debtors 1,211 88,808
252,419 290,691
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,517 5,517
Trade creditors 120,681 58,143
Amounts owed to group undertakings 198,815 213,393
Other creditors 4,984 4,884
Taxation and social security 160,948 97,273
490,945 379,210
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,741 37,258
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,517 5,517
Later than one year and not later than five years 31,741 37,258
37,258 42,775
37,258 42,775
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year - 11,529
Later than one year and not later than five years - 1,139
- 12,668
12. Ultimate Controlling Party
The company's ultimate controlling party is DCB Group Holdings Ltd
Page 5