REGISTERED NUMBER: 08443737 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

D B Quantity Surveying Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D W Best

REGISTERED OFFICE:

16 Maylings Farm Road

Uplands

Fareham

Hampshire

PO16 7QU

REGISTERED NUMBER:

08443737 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

1,714

2,209

CURRENT ASSETS

Debtors

5

5,699

4,097

Cash at bank

65,975

53,587

71,674

57,684

CREDITORS

Amounts falling due within one year

6

27,116

19,887

NET CURRENT ASSETS

44,558

37,797

TOTAL ASSETS LESS CURRENT LIABILITIES

46,272

40,006

PROVISIONS FOR LIABILITIES

326

420

NET ASSETS

45,946

39,586

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,846

39,486

45,946

39,586

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 11 December 2025 and were signed by:

D W Best - Director

1.	STATUTORY INFORMATION

D B Quantity Surveying 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 represents amounts receivable for quantity surveying work completed.

Tangible fixed assets

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

Plant & machinery

-

20% on reducing balance

Fixtures & fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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.

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.

Revenue recognition

Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

Computer

machinery

& fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

500

1,072

8,668

10,240

Disposals

-

-

(344

)

(344

)

At 31 March 2025

500

1,072

8,324

9,896

DEPRECIATION

At 1 April 2024

457

661

6,913

8,031

Charge for year

9

82

338

429

Eliminated on disposal

-

-

(278

)

(278

)

At 31 March 2025

466

743

6,973

8,182

NET BOOK VALUE

At 31 March 2025

34

329

1,351

1,714

At 31 March 2024

43

411

1,755

2,209

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,500

2,398

Other debtors

2,199

1,699

5,699

4,097

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

144

126

Taxation and social security

11,126

9,010

Other creditors

15,846

10,751

27,116

19,887

7.	ULTIMATE CONTROLLING PARTY

The controlling party is D W Best.

The company was under control of the director throughout the whole of the period.