REGISTERED NUMBER: 08014163 (England and Wales)

DELME EVANS CONSTRUCTION LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T D G Evans

Mrs L E Evans

SECRETARY:

Mrs L E Evans

REGISTERED OFFICE:

Dan y Deri

Brongest

Newcastle Emlyn

Carmarthenshire

SA38 9ET

REGISTERED NUMBER:

08014163 (England and Wales)

ACCOUNTANTS:

D M B Davies Limited

Broyan House

Priory Street

Cardigan

Ceredigion

SA43 1BZ

BANKERS:

HSBC Bank plc

11 High Street

Cardigan

Ceredigion

SA43 1JN

FIXED ASSETS

Tangible assets

4

32,044

35,447

CURRENT ASSETS

Debtors

5

26,913

32,034

Cash at bank

5

5

26,918

32,039

CREDITORS

Amounts falling due within one year

6

30,644

26,896

NET CURRENT (LIABILITIES)/ASSETS

(3,726

)

5,143

TOTAL ASSETS LESS CURRENT LIABILITIES

28,318

40,590

CREDITORS

Amounts falling due after more than one year

7

(5,155

)

(10,762

)

PROVISIONS FOR LIABILITIES

(4,970

)

(6,279

)

NET ASSETS

18,193

23,549

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

18,192

23,548

SHAREHOLDERS' FUNDS

18,193

23,549

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 directors acknowledge their 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 Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

T D G Evans - Director

1.	STATUTORY INFORMATION

Delme Evans Construction 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 etc

-

25% on reducing balance and 15% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

66,215

3,500

6,390

76,105

Additions

-

-

2,947

2,947

At 31 March 2025

66,215

3,500

9,337

79,052

DEPRECIATION

At 1 April 2024

33,586

3,389

3,683

40,658

Charge for year

4,895

28

1,427

6,350

At 31 March 2025

38,481

3,417

5,110

47,008

NET BOOK VALUE

At 31 March 2025

27,734

83

4,227

32,044

At 31 March 2024

32,629

111

2,707

35,447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,775

11,417

Other debtors

22,138

20,617

26,913

32,034

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

17,146

19,185

Hire purchase contracts

1,535

3,202

Trade creditors

913

1,554

Taxation and social security

605

1,615

Other creditors

10,445

1,340

30,644

26,896

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

1,583

Other creditors

5,155

9,179

5,155

10,762