DMD Motors Ltd - Filleted accounts

Registered number

15904154

DMD Motors Ltd

Filleted Accounts

31 August 2025

DMD Motors Ltd
Registered number:		15904154
Balance Sheet
as at 31 August 2025

Notes			2025
£
Fixed assets
Tangible assets	3		3,056

Current assets
Cash at bank and in hand		6,963

Creditors: amounts falling due within one year	4	(19,285)

Net current liabilities			(12,322)

Net liabilities			(9,266)

Capital and reserves
Called up share capital			100
Profit and loss account			(9,366)

Shareholders' funds			(9,266)

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.




M Nituca
Director
Approved by the board on 26 November 2025

DMD Motors Ltd
Notes to the Accounts
for the period from 19 August 2024 to 31 August 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 includes revenue earned from the sale of goods and from the rendering of services in relation to motor vehicle repairs. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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

	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.


2	Employees		2025
Number

	Average number of persons employed by the company		2


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			4,075
	At 31 August 2025			4,075

	Depreciation
	Charge for the period			1,019
	At 31 August 2025			1,019

	Net book value
	At 31 August 2025			3,056


4	Creditors: amounts falling due within one year		2025
£

	Trade creditors		1,115
	Taxation and social security costs		4,089
	Other creditors		14,081
			19,285


5	Other information

	DMD Motors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	30 Abbots Grove
	Stevenage
	Hertfordshire
	SG1 1NR