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DML Racing Limited
Registered Number:11215093
For the year ended 28 February 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 28 February 2025
DML Racing Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
11215093
As at 28 February 2025
DML Racing Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
53,284
17,634
2
53,284
17,634
Current assets
Inventories
37,319
41,672
3
Trade and other receivables
201,698
122,798
4
9,400
Cash and cash equivalents
27,131
191,601
248,417
Trade and other payables: amounts falling due within one year
(278,573)
(234,155)
5
(30,156)
(42,554)
Net current liabilities
Total assets less current liabilities
10,730
(12,522)
Trade and other payables: amounts falling due after more than
one year
(12,942)
(26,071)
6
(2,925)
(484)
Provisions for liabilities
(18,266)
Net liabilities
(25,948)
Capital and reserves
Called up share capital
10
10
Retained earnings
(18,276)
(25,958)
(18,266)
(25,948)
Shareholders' funds
For the year ended 28 February 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 of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and
which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as
applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
11215093
For the year ended 28 February 2025
DML Racing Limited
Statement of Financial Position Continued
Mrs Clare Marie Loughnane Director
These financial statements were approved and authorised for issue by the Board on 21 May 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 28 February 2025
DML Racing Limited
Notes to the Financial Statements
Statutory Information
DML Racing Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
11215093.
Registered address:
Rock Farm
Rock Cross
Kidderminster
Worcestershire
DY14 9SA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
33% Reducing balance
Computer Equipment
25% Reducing balance
Motor Vehicles
Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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6
For the year ended 28 February 2025
DML Racing Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or valuation
At 01 March 2024
67,688
1,308
43,850
22,530
64,771
-
62,000
2,771
Additions
(182)
(43,850)
(2,949)
Disposals
(46,981)
At 28 February 2025
22,352
62,000
1,126
85,478
Provision for depreciation and impairment
At 01 March 2024
50,054
812
33,445
15,797
Charge for year
17,814
155
15,500
2,159
(35,674)
(157)
(33,445)
(2,072)
On disposal
At 28 February 2025
32,194
810
15,500
15,884
At 28 February 2025
Net book value
6,468
46,500
316
53,284
At 29 February 2024
6,733
10,405
496
17,634
3. Inventories
2024
2025
£
£
Stocks
41,672
37,319
4. Trade and other receivables
2024
2025
£
£
Trade debtors
114,687
196,916
Other debtors
8,111
4,782
201,698
122,798
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7
For the year ended 28 February 2025
DML Racing Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
10,000
10,000
Trade creditors
89,175
152,604
Taxation and social security
47,206
41,873
Other creditors
87,774
74,096
234,155
278,573
6. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
2,500
12,500
Other creditors
23,571
442
26,071
12,942
7. Related party transactions
Included within other creditors is the directors loan account balance of £75,179 (2024 - £63,679). This loan is interest free,
with no fixed date of repayment.
8. Average number of persons employed
During the year the average number of employees was 18 (2024 : 15)
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