REGISTERED NUMBER: 01505049 (England and Wales)

DEMOLITION SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Wray

SECRETARY:

A Wray

REGISTERED OFFICE:

DSL House

Wortley Moor Road

Wortley

LEEDS

West Yorkshire

LS12 4JE

REGISTERED NUMBER:

01505049 (England and Wales)

ACCOUNTANTS:

HAIGH HUDSON

Chartered Certified Accountants

New Connexion House

2 Marsh Lane

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8AE

FIXED ASSETS

Tangible assets

4

3,047,074

2,473,676

CURRENT ASSETS

Stocks

138,570

113,565

Debtors

5

984,990

718,681

Cash at bank and in hand

286,553

342,898

1,410,113

1,175,144

CREDITORS

Amounts falling due within one year

6

1,251,144

1,067,987

NET CURRENT ASSETS

158,969

107,157

TOTAL ASSETS LESS CURRENT LIABILITIES

3,206,043

2,580,833

CREDITORS

Amounts falling due after more than one year

7

(62,089

)

(20,878

)

PROVISIONS FOR LIABILITIES

(505,631

)

(411,088

)

NET ASSETS

2,638,323

2,148,867

CAPITAL AND RESERVES

Called up share capital

40,000

40,000

Retained earnings

2,598,323

2,108,867

SHAREHOLDERS' FUNDS

2,638,323

2,148,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 November 2025 and were signed by:

A Wray - Director

1.	STATUTORY INFORMATION

Demolition Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery

-

20% on cost

Fixtures and Fittings

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

Machinery

Fittings

£

£

£

COST

At 1 June 2024

111,500

2,821,386

18,529

Additions

-

910,649

-

Disposals

-

(101,442

)

-

At 31 May 2025

111,500

3,630,593

18,529

DEPRECIATION

At 1 June 2024

-

1,064,025

13,953

Charge for year

-

177,876

1,115

Eliminated on disposal

-

(29,139

)

-

At 31 May 2025

-

1,212,762

15,068

NET BOOK VALUE

At 31 May 2025

111,500

2,417,831

3,461

At 31 May 2024

111,500

1,757,361

4,576

Motor

Computer

Vehicles

Equipment

Totals

£

£

£

COST

At 1 June 2024

990,141

-

3,941,556

Additions

76,540

5,682

992,871

Disposals

(264,003

)

-

(365,445

)

At 31 May 2025

802,678

5,682

4,568,982

DEPRECIATION

At 1 June 2024

389,902

-

1,467,880

Charge for year

116,779

-

295,770

Eliminated on disposal

(212,603

)

-

(241,742

)

At 31 May 2025

294,078

-

1,521,908

NET BOOK VALUE

At 31 May 2025

508,600

5,682

3,047,074

At 31 May 2024

600,239

-

2,473,676

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade Debtors

651,795

498,716

Other Debtors

9,386

73,043

VAT

188,244

-

Prepayments

135,565

146,922

984,990

718,681

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

171,917

271,498

Trade Creditors

837,678

696,706

Corporation Tax

-

1,366

Social Security and Other Taxes

29,865

39,754

VAT

-

53,677

Other Creditors

3,344

1,253

Directors' Current Accounts

2,690

2,690

Accrued Expenses

205,650

1,043

1,251,144

1,067,987

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

62,089

20,878

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

234,006

292,376

The bank overdraft is secured by a debenture giving a fixed and floating charge over the assets of the company.