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Registration number: 05158505

DHM Consultancy Limited
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

DHM Consultancy Limited

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 6

DHM Consultancy Limited

Company Information

Directors | Mr P H Richards Mr M E R Llewellyn Mrs S C Llewellyn

Company secretary | Mr M E R Llewellyn

Registered office | Suite 2d, Building 1 Eastern Business Park St Mellons Cardiff CF3 5EA

DHM Consultancy Limited

(Registration number: 05158505)
Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 2,993,706 | 2,633,355
Cash at bank and in hand |  | 1,167,797 | 248,030
|  | 4,161,503 | 2,881,385
Creditors: Amounts falling due within one year | 5 | (736,125) | (356,264)
Net assets |  | 3,425,378 | 2,525,121
Capital and reserves |  |  |
Called up share capital | 6 | 3 | 3
Retained earnings |  | 3,425,375 | 2,525,118
Shareholders' funds |  | 3,425,378 | 2,525,121

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:

......................................... Mr M E R Llewellyn Company secretary and director

DHM Consultancy Limited

Statement of Changes in Equity for the Year Ended 28 February 2025

| Share capital £ | Retained earnings £ | Total £
At 1 March 2024 | 3 | 2,525,118 | 2,525,121
Profit for the year | - | 1,405,987 | 1,405,987
Dividends | - | (505,730) | (505,730)
At 28 February 2025 | 3 | 3,425,375 | 3,425,378

| Share capital £ | Retained earnings £ | Total £
At 1 March 2023 | 3 | 2,158,851 | 2,158,854
Profit for the year | - | 1,039,996 | 1,039,996
Dividends | - | (673,729) | (673,729)
At 29 February 2024 | 3 | 2,525,118 | 2,525,121

DHM Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 2d, Building 1
Eastern Business Park
St Mellons
Cardiff
CF3 5EA

The principal place of business is:
Hirwaun House
Hirwaun Industrial Estate
Hirwaun
Aberdare
Rhondda Cynon Taf
CF44 9UL

These financial statements were authorised for issue by the Board on 31 October 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.

The presentation currency of the financial statements is the Pound Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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; and
it is probable that future economic benefits will flow to the entity.
Accrued income is accounted for when work has been done in the financial year but not yet invoiced. Deferred income is accounted for when sales invoices include periods after the financial year.

DHM Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 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.

Deferred tax is recognised on all 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. The carrying amount of deferred tax 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.

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 directors) during the year, was 4 (2024 - 4).

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,648,240 | 85,000
Prepayments | 1,296 | 1,071
Other debtors | 1,344,170 | 2,547,284
| 2,993,706 | 2,633,355

Details of non-current trade and other debtors

£Nil (2024 -£1,962,686) of other debtors is classified as non current.

DHM Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 732,596 | 352,575
Accruals and deferred income | 1,904 | 2,108
Other creditors | 1,625 | 1,581
| 736,125 | 356,264

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 1 | 1 | 1 | 1
Ordinary B of £1 each | 1 | 1 | 1 | 1
Ordinary C of £1 each | 1 | 1 | 1 | 1
| 3 | 3 | 3 | 3

7 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 38,178 | 36,835

Other transactions with directors

Dividends of £361,024 (2024: £396,024) were paid to a director during the year.

Summary of transactions with all entities with joint control or significant interest

Dividends of £144,705 (2024: £277,705) were paid during the year to owners holding a participating interest in the company.