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Dime Construction Ltd
Financial Statements
For The Year Ended 30 April 2025
Dime Construction Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—5

Page 1
Dime Construction Ltd
Accountants' Report
For The Year Ended 30 April 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Dime Construction Ltd For The Year Ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dime Construction Ltd For The Year Ended 30 April 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Dime Construction Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dime Construction Ltd and state those matters that we have agreed to state to the directors of Dime Construction Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dime Construction Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Dime Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dime Construction Ltd . You consider that Dime Construction Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Dime Construction Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
19 January 2026

Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Dime Construction Ltd
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 13169871

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 11,176 |  | 12,626
|  |  | 11,176 |  | 12,626
CURRENT ASSETS
Debtors |  | 49,967 |  | 27,831 |
Cash at bank and in hand |  | 7,218 |  | 3,756 |
|  | 57,185 |  | 31,587 |
Creditors: Amounts Falling Due Within One Year |  | (19,843 ) |  | (15,027 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 37,342 |  | 16,560
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,518 |  | 29,186
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (4,401 )
NET ASSETS |  |  | 48,518 |  | 24,785
CAPITAL AND RESERVES
Called up share capital | 5 |  | 10 |  | 10
Income Statement |  |  | 48,508 |  | 24,775
SHAREHOLDERS' FUNDS |  |  | 48,518 |  | 24,785

Page 2
Page 3
Dime Construction Ltd
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Dmitrii Lacatus Director
19 January 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Dime Construction Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Dime Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13169871 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & machinery | 25% reducing balance
Motor vehicles | 25% reducing balance
Fixtures & fittings | 25% reducing balance
Computer equipment | 33% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Dime Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible assets

| Plant & machinery | Motor vehicles | Fixtures & fittings | Computer equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 3,713 | 22,328 | 291 | 3,862 | 30,194
Additions | - | - | 939 | 1,665 | 2,604
As at 30 April 2025 | 3,713 | 22,328 | 1,230 | 5,527 | 32,798
Depreciation
As at 1 May 2024 | 2,031 | 12,908 | 168 | 2,461 | 17,568
Provided during the period | 421 | 2,355 | 266 | 1,012 | 4,054
As at 30 April 2025 | 2,452 | 15,263 | 434 | 3,473 | 21,622
Net Book Value
As at 30 April 2025 | 1,261 | 7,065 | 796 | 2,054 | 11,176
As at 1 May 2024 | 1,682 | 9,420 | 123 | 1,401 | 12,626

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 5