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DCD Plastering Limited

Registered Number
07397919
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

DCD Plastering Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Dale C S Doughty
| Harry J Bird

Company Secretary | Harry J Bird

Registered Address | Unit 16 Spring Road Industrial Estate
| Lanesfield Drive
| Wolverhampton
| WV4 6UA

Registered Number | 07397919 (England and Wales)

DCD Plastering Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 83,104 |  |  |  | 77,228
|  |  |  | 83,104 |  |  |  | 77,228
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,736,087 |  |  |  | 1,295,617 |  |
Cash at bank and on hand |  | 185,002 |  |  |  | 74,018 |  |
|  | 1,921,089 |  |  |  | 1,369,635 |  |
Creditors amounts falling due within one year | 5 | (1,672,753) |  |  |  | (1,245,058) |  |
Net current assets (liabilities) |  |  |  | 248,336 |  |  |  | 124,577
Total assets less current liabilities |  |  |  | 331,440 |  |  |  | 201,805
Creditors amounts falling due after one year | 6 |  |  | (18,081) |  |  |  | (27,212)
Provisions for liabilities | 8 |  |  | (8,980) |  |  |  | (8,980)
Net assets |  |  |  | 304,379 |  |  |  | 165,613
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 300 |  |  |  | 300
Profit and loss account |  |  |  | 304,079 |  |  |  | 165,313
Shareholders' funds |  |  |  | 304,379 |  |  |  | 165,613

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 October 2025, and are signed on its behalf by:
Harry J Bird Director Registered Company No. 07397919

DCD Plastering Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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 policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Vehicles | 20
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Government grants or assistance
--- | ---
| Government revenue grants are recognised in the financial statements in the period in which they are received. Any related expenditure is not offset but recognised separately within the same financial period as the income is received.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 11

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 60,218 |  | 92,569 |  | 4,987 |  | 7,559 |  | 165,333
| Additions | 9,033 |  | 18,977 |  | - |  | - |  | 28,010
| Disposals | - |  | (4,145) |  | - |  | - |  | (4,145)
| At 31 March 25 | 69,251 |  | 107,401 |  | 4,987 |  | 7,559 |  | 189,198
| Depreciation and impairment
| At 01 April 24 | 44,548 |  | 39,908 |  | 1,601 |  | 2,048 |  | 88,105
| Charge for year | 6,720 |  | 14,056 |  | - |  | - |  | 20,776
| On disposals | - |  | (2,787) |  | - |  | - |  | (2,787)
| At 31 March 25 | 51,268 |  | 51,177 |  | 1,601 |  | 2,048 |  | 106,094
| Net book value
| At 31 March 25 | 17,983 |  | 56,224 |  | 3,386 |  | 5,511 |  | 83,104
| At 31 March 24 | 15,670 |  | 52,661 |  | 3,386 |  | 5,511 |  | 77,228

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 607,703 |  | 405,964
| Amounts owed by associates and joint ventures / participating interests | 110,147 |  | 96,462
| Other debtors | 36,332 |  | 1,950
| Prepayments and accrued income | 981,905 |  | 791,241
| Total | 1,736,087 |  | 1,295,617

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 669,134 |  | 469,660
| Bank borrowings and overdrafts | 519,426 |  | 359,889
| Taxation and social security | 156,882 |  | 162,240
| Finance lease and HP contracts | 19,268 |  | 14,808
| Other creditors | 135,815 |  | 44,881
| Accrued liabilities and deferred income | 172,228 |  | 193,580
| Total | 1,672,753 |  | 1,245,058

| 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. Bank borrowings and overdrafts include an amount due on an invoice discounting facility, with a carrying value of £489,820 (2024: £348,884), which attracts interest at a nominal value of 3% above the greater of LIBOR or Bank of England base rate. The facility is reviewed annually and secured by a debenture over the assets of the Company together with a joint and severable personal guarantee provided by Mr D C Doughty and Mr H Bird. Bank borrowings and overdrafts includes an amount of £10,000 (2024: £10,000) repayable within one year on a Business Bounce Bank loan which attracts interest at a nominal rate of 2.5%. This is 100% guaranteed by the Government.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,500 |  | 12,500
| Other creditors | 15,581 |  | 14,712
| Total | 18,081 |  | 27,212

| Bank borrowings and overdrafts includes an amount of £2,500 (2024: £12.500) repayable after one year on a Business Bounce Bank loan which attracts interest at a nominal rate of 2.5%. This is 100% guaranteed by the Government with the final repayment being due on 12th June 2026.

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 34,849 |  | 29,520

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 8,980 |  | 8,980
| Total | 8,980 |  | 8,980

9. | Other commitments
--- | ---
| The total amount of financial commitments not included in the balance sheet is £4,343 (2024 - £16,583).

10. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Dale C S Doughty | 65,422 |  | 74,677 |  | 67,500 |  | 72,599
| Harry J Bird | 31,039 |  | 69,009 |  | 62,500 |  | 37,548
|  | 96,461 |  | 143,686 |  | 130,000 |  | 110,147

| These amounts are repayable upon demand and have been advanced on an unsecured and interest free basis.

11. | Guarantees provided on behalf of directors
--- | ---
| The invoice discount facility is partly secured by a joint and severable personal guarantee provided by Mr D C Doughty and Mr H Bird, Directors, up to £150,000.