Dancrete Technical Services Limited


Director	D A Daniels


Company Secretary	V R Daniels


Registered Address	500 Bath Road
	Brislington
	Bristol
	BS4 3JY


Registered Number	03654181 (England and Wales)

Statement of Financial Position
26 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		32,295		31,803
			32,295		31,803
Current assets
Stocks		32,585		35,565
Debtors		185,420		158,655
Cash at bank and on hand		399,533		339,613
		617,538		533,833
Creditors amounts falling due within one year		(111,646)		(133,682)
Net current assets (liabilities)			505,892		400,151
Total assets less current liabilities			538,187		431,954
Provisions for liabilities			(8,074)		(7,951)
Net assets			530,113		424,003
Capital and reserves
Called up share capital			100		100
Profit and loss account			530,013		423,903
Shareholders' funds			530,113		424,003

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 26 December 2025, and are signed on its behalf by:

D A Daniels
Director
Registered Company No. 03654181

Dancrete Technical Services Limited

Notes to the Financial Statements
for the year ended 26 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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

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.

	Intangible assets
	Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 10% Straight line

	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:

	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).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 27 March 24	30,000
	At 26 March 25	30,000
	Amortisation and impairment
	At 27 March 24	30,000
	At 26 March 25	30,000
	Net book value
	At 26 March 25	-
	At 26 March 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 27 March 24	62,340
	Additions	16,824
	Disposals	(19,525)
	At 26 March 25	59,639
	Depreciation and impairment
	At 27 March 24	30,537
	Charge for year	10,460
	On disposals	(13,653)
	At 26 March 25	27,344
	Net book value
	At 26 March 25	32,295
	At 26 March 24	31,803

5.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
D A Daniels	24,480	73,687	78,000	20,167
	24,480	73,687	78,000	20,167


	Loan is unsecured and interest is charged at 2.25%. The loan was repaid after the period end.