REGISTERED NUMBER: 08900439 (England and Wales)

Debden Design & Construction Limited

Abridged Audited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Cagin

Mr C Agcagul

REGISTERED OFFICE:

Unit 2

The Britannia Centre

Lenthall Road

Loughton

IG10 3SQ

REGISTERED NUMBER:

08900439 (England and Wales)

SENIOR STATUTORY AUDITOR:

Altan Kemal FCA FCCA

AUDITORS:

Alton & Co

Chartered Accountants

& Statutory Auditors

239-241 Kennington Lane

London

SE11 5QU

FIXED ASSETS

Tangible assets

4

14,493

29,521

CURRENT ASSETS

Debtors

5

45,112

738,124

Cash at bank and in hand

3,702

6,883

48,814

745,007

CREDITORS

Amounts falling due within one year

6

16,062

1,130,123

NET CURRENT ASSETS/(LIABILITIES)

32,752

(385,116

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,245

(355,595

)

CREDITORS

Amounts falling due after more than one year

7

(14,123

)

(17,750

)

PROVISIONS FOR LIABILITIES

8

-

(1,692

)

NET ASSETS/(LIABILITIES)

33,122

(375,037

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

33,022

(375,137

)

SHAREHOLDERS' FUNDS

33,122

(375,037

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 December 2025 and were signed on its behalf by:

Mr S Cagin - Director

Mr C Agcagul - Director

1.	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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Masca Holdings Limited is the parent company of the group and copies of the consolidated accounts can be obtained from Unit 2, The Britannia Centre, Lenthall Road, Loughton, IG10 3SQ.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at the end of the service when the company obtains the right to the consideration. It is derived from the ordinary activities of the business. All income is derived from the company's operations in the UK.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The company is dependent on the financial support from the parent company. The directors expect that this support will continue. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of this support.

2.	EMPLOYEES AND DIRECTORS

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

3.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

4,000

4,000

Taxation advisory services

2,200

1,000

Other non- audit services

2,000

5,700

Audit fee has been included as part of the audit fee of Masca Holdings Limited. The parent company.

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

20,206

24,208

44,414

Disposals

(18,129

)

-

(18,129

)

At 31 March 2025

2,077

24,208

26,285

DEPRECIATION

At 1 April 2024

8,841

6,052

14,893

Charge for year

292

4,539

4,831

Eliminated on disposal

(7,932

)

-

(7,932

)

At 31 March 2025

1,201

10,591

11,792

NET BOOK VALUE

At 31 March 2025

876

13,617

14,493

At 31 March 2024

11,365

18,156

29,521

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

32,139

DEPRECIATION

At 1 April 2024

and 31 March 2025

8,035

NET BOOK VALUE

At 31 March 2025

24,104

At 31 March 2024

24,104

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,634

708,084

Amounts owed by group undertakings

-

30,040

Other debtors

1,478

-

45,112

738,124

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,626

3,626

Trade creditors

6,634

343,565

Amounts owed to group undertakings

2

769,424

Taxation and social security

-

6,908

Other creditors

5,800

6,600

16,062

1,130,123

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

14,123

17,750

8.	PROVISIONS FOR LIABILITIES

2024

£

Deferred tax

Accelerated capital allowances

1,692

Deferred

tax

£

Balance at 1 April 2024

1,692

Provided during year

(3,002

)

Balance at 31 March 2025

(1,310

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

(375,137

)

Profit for the year

408,159

At 31 March 2025

33,022

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Altan Kemal FCA FCCA (Senior Statutory Auditor)

for and on behalf of Alton & Co

12.	CONTINGENT LIABILITIES

All companies in the group have provided a cross guarantee to The Care Home Lender for a loan taken out in August 2025 to replace the loans existing at the year end. The balance at the year end was £10,665,964 (2024 - £11,658,160).

13.	PARENT COMPANY

The controlling party is Masca Holdings Ltd.