1 September 2024 false No description of principal activity Taxfiler 2024.6 13544488 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13544488 2024-08-31 13544488 2024-09-01 2025-08-31 13544488 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13544488 business:FilletedAccounts 2024-09-01 2025-08-31 13544488 2025-08-31 13544488 2024-08-31 13544488 core:WithinOneYear 2025-08-31 13544488 core:WithinOneYear 2024-08-31 13544488 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 13544488 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 13544488 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 13544488 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 13544488 core:PreviouslyStatedAmount 2025-08-31 13544488 core:PreviouslyStatedAmount 2024-08-31 13544488 business:SmallEntities 2024-09-01 2025-08-31 13544488 business:Director1 2024-09-01 2025-08-31 13544488 countries:EnglandWales 2024-09-01 2025-08-31 13544488 core:PlantMachinery 2024-08-31 13544488 core:MotorVehicles 2024-08-31 13544488 core:ComputerEquipment 2024-08-31 13544488 core:PlantMachinery 2025-08-31 13544488 core:MotorVehicles 2025-08-31 13544488 core:ComputerEquipment 2025-08-31 13544488 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
D & M Plastering Contractors Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
12,323
12,323
Current assets
Debtors
5
113,878
90,985
Cash at bank and in hand
8,922
18,647
122,800
109,632
Creditors: amounts falling due within one year
6
(4,911)
(29,080)
Net current assets
117,889
80,552
Total assets less current liabilities
130,212
92,875
Provisions for liabilities
Deferred tax
(3,081)
(3,081)
Net assets
127,131
89,794
Capital and reserves
Called up share capital
100
100
Profit and loss account
127,031
89,694
Shareholders' funds
127,131
89,794
For the year ending 31 August 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by
Daniel Ian Hughes Director Company Registration No. 13544488
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D & M Plastering Contractors Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
D & M Plastering Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 13544488.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
508
25,450
1,023
26,981
At 31 August 2025
508
25,450
1,023
26,981
Depreciation
At 1 September 2024
402
13,557
699
14,658
At 31 August 2025
402
13,557
699
14,658
Net book value
At 31 August 2025
106
11,893
324
12,323
At 31 August 2024
106
11,893
324
12,323
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D & M Plastering Contractors Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,330
1,321
Trade debtors
11,334
-
Amounts due from group undertakings etc.
85,412
81,216
Accrued income and prepayments
297
297
Other debtors
14,505
8,151
113,878
90,985
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
528
Taxes and social security
4,311
26,413
Other creditors
525
2,139
Loans from directors
75
-
4,911
29,080
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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