D. P. Civil Engineering (Derby) Limited

Registered number

06692941

Filleted Accounts

31 March 2025

D. P. Civil Engineering (Derby) Limited
Registered number:		06692941
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		7,334			11,026
Investments	5		9,399			9,042
			16,733			20,068

Current assets
Debtors	6	19,396			152,282
Cash at bank and in hand		7,050			24,039
		26,446			176,321

Creditors: amounts falling due within one year	7	(9,080)			(4,995)

Net current assets			17,366			171,326

Total assets less current liabilities			34,099			191,394


Provisions for liabilities			(1,393)			(2,361)


Net assets			32,706			189,033

Capital and reserves
Called up share capital			120			100
Profit and loss account			32,586			188,933

Shareholders' funds			32,706			189,033

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. D Hartshorn
Director
Approved by the board on 4 November 2025

D. P. Civil Engineering (Derby) Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance basis
	Motor vehicles			20% reducing balance basis

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							10,000
	At 31 March 2025							10,000

	Amortisation
	At 1 April 2024							10,000
	At 31 March 2025							10,000

	Net book value
	At 31 March 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2024			10,396		78,298		88,694
	Disposals			-		(9,344)		(9,344)
	At 31 March 2025			10,396		68,954		79,350

	Depreciation
	At 1 April 2024			7,267		70,401		77,668
	Charge for the year			787		1,580		2,367
	On disposals			-		(8,019)		(8,019)
	At 31 March 2025			8,054		63,962		72,016

	Net book value
	At 31 March 2025			2,342		4,992		7,334
	At 31 March 2024			3,129		7,897		11,026


5	Investments

Other
investments
£
	Cost
	At 1 April 2024							9,042
	Revaluation							357

	At 31 March 2025							9,399

	Historical cost
	At 1 April 2024							9,042
	At 31 March 2025							9,042



6	Debtors					2025		2024
£							£

	Trade debtors					1,150		420
	Other debtors					18,246		151,862
						19,396		152,282


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					-		1,554
	Taxation and social security costs					6,300		438
	Other creditors					2,780		3,003
						9,080		4,995


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr D. Hartshorn
	2.25% interest loan	150,000		-		(134,768)		15,232

		150,000		-		(134,768)		15,232


9	Other information

	D. P. Civil Engineering (Derby) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Jessop House
	Outrams Wharf
	Little Eaton
	Derby
	DE21 5EL