REGISTERED NUMBER: 06264960 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

DBC CONTRACTING LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mr D F Donald

Mrs M K Donald

Mr N A Wrightson

SECRETARY:

Mr I Weinberg

REGISTERED OFFICE:

Ground Floor, Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

REGISTERED NUMBER:

06264960 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

89,459

35,603

CURRENT ASSETS

Stocks

128,000

155,000

Debtors

5

255,924

356,602

Cash at bank and in hand

79,781

104,279

463,705

615,881

CREDITORS

Amounts falling due within one year

6

267,028

408,334

NET CURRENT ASSETS

196,677

207,547

TOTAL ASSETS LESS CURRENT LIABILITIES

286,136

243,150

CREDITORS

Amounts falling due after more than one year

7

(14,745

)

-

PROVISIONS FOR LIABILITIES

(10,282

)

(4,099

)

NET ASSETS

261,109

239,051

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

260,109

238,051

SHAREHOLDERS' FUNDS

261,109

239,051

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 January 2026 and were signed on its behalf by:

Mr D F Donald - Director

1.	STATUTORY INFORMATION

DBC Contracting 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.

Retention income is recognised when received.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

32,144

26,300

52,835

6,285

117,564

Additions

2,417

475

85,977

1,310

90,179

Disposals

-

-

(10,895

)

-

(10,895

)

At 31 May 2025

34,561

26,775

127,917

7,595

196,848

DEPRECIATION

At 1 June 2024

23,002

24,022

30,646

4,291

81,961

Charge for year

2,889

688

27,049

1,101

31,727

Eliminated on disposal

-

-

(6,299

)

-

(6,299

)

At 31 May 2025

25,891

24,710

51,396

5,392

107,389

NET BOOK VALUE

At 31 May 2025

8,670

2,065

76,521

2,203

89,459

At 31 May 2024

9,142

2,278

22,189

1,994

35,603

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

Motor

vehicles

£

COST

Additions

39,490

At 31 May 2025

39,490

DEPRECIATION

Charge for year

9,873

At 31 May 2025

9,873

NET BOOK VALUE

At 31 May 2025

29,617

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

61,599

211,312

Other debtors

2,340

-

Staff loan

21,500

-

Directors' current accounts

125,011

107,477

Tax

42,191

36,273

Prepayments and accrued income

3,283

1,540

255,924

356,602

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

87,599

Hire purchase contracts

14,745

-

Trade creditors

123,847

173,185

Taxation and social security

63,543

91,694

Other creditors

64,893

55,856

267,028

408,334

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

14,745

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

998

Ordinary

£1

998

1,000

2

Ordinary B

£1

2

-

1,000

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loan account was overdrawn as at the year end by £125,011.