3 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 08693855 2024-07-01 2025-06-30 08693855 2025-06-30 08693855 2024-06-30 08693855 2023-07-01 2024-06-30 08693855 2024-06-30 08693855 2023-06-30 08693855 core:PlantMachinery 2024-07-01 2025-06-30 08693855 core:MotorVehicles 2024-07-01 2025-06-30 08693855 bus:RegisteredOffice 2024-07-01 2025-06-30 08693855 bus:LeadAgentIfApplicable 2024-07-01 2025-06-30 08693855 bus:Director2 2024-07-01 2025-06-30 08693855 bus:Director1 2024-07-01 2025-06-30 08693855 core:WithinOneYear 2025-06-30 08693855 core:WithinOneYear 2024-06-30 08693855 core:AfterOneYear 2025-06-30 08693855 core:AfterOneYear 2024-06-30 08693855 core:ShareCapital 2025-06-30 08693855 core:ShareCapital 2024-06-30 08693855 core:RetainedEarningsAccumulatedLosses 2025-06-30 08693855 core:RetainedEarningsAccumulatedLosses 2024-06-30 08693855 bus:Director1 2024-06-30 08693855 bus:Director1 2025-06-30 08693855 bus:Director1 2023-06-30 08693855 bus:Director1 2024-06-30 08693855 bus:Director1 2023-07-01 2024-06-30 08693855 bus:SmallEntities 2024-07-01 2025-06-30 08693855 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 08693855 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08693855 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08693855 bus:AbridgedAccounts 2024-07-01 2025-06-30 08693855 core:OfficeEquipment 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 08693855

DBM Developments TA DBM Landscapes Ltd

Filleted Unaudited Abridged Financial Statements

30 June 2025

DBM Developments TA DBM Landscapes Ltd

Abridged Financial Statements

Year Ended 30 June 2025

Contents | Pages

Officers and professional advisers | 1

Abridged statement of financial position | 2 to 3

Notes to the abridged financial statements | 4 to 6

DBM Developments TA DBM Landscapes Ltd

Officers and Professional Advisers

Director | Mr B White

Registered office | 88 High Street
| Ramsey
| Huntingdon
| Cambridgeshire
| England
| PE26 1BS

Accountants | SR Howell & Co
| Chartered Certified Accountants
| 88 High Street
| Ramsey
| Huntingdon
| Cambs
| PE26 1BS

DBM Developments TA DBM Landscapes Ltd

Abridged Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 38,797 | 47,102

Current assets

Debtors | 53,761 | 32,092
Cash at bank and in hand | 5,076 | 17,106
| -------- | --------
| 58,837 | 49,198

Creditors: amounts falling due within one year | ( 81,948) | ( 69,374)
| -------- | --------
Net current liabilities | ( 23,111) | ( 20,176)
| -------- | --------
Total assets less current liabilities | 15,686 | 26,926

Creditors: amounts falling due after more than one year | 6 | ( 8,344) | ( 17,411)

Provisions | ( 7,038) | ( 8,543)
| -------- | --------
Net assets | 304 | 972
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 204 | 872
| ---- | ----
Shareholders funds | 304 | 972
| ---- | ----

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

DBM Developments TA DBM Landscapes Ltd

Abridged Statement of Financial Position (continued)

30 June 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 5 January 2026 , and are signed on behalf of the board by:
„„„„„„„„„„„„„
Mr B White Director
Company registration number: 08693855

DBM Developments TA DBM Landscapes Ltd

Notes to the Abridged Financial Statements

Year Ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 88 High Street, Ramsey, Huntingdon, Cambridgeshire, PE26 1BS, England.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
3.1 Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
3.2 Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
3.3 Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3.4 Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
3.5 Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & machinery | - | 20% reducing balance
| Motor vehicles | - | 20% reducing balance
| Office equipment | - | 20% reducing balance

3.6 Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
3.7 Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3.8 Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| £
Cost |
At 1 July 2024 | 122,866
Additions | 1,220
| ---------
At 30 June 2025 | 124,086
| ---------
Depreciation |
At 1 July 2024 | 75,764
Charge for the year | 9,525
| ---------
At 30 June 2025 | 85,289
| ---------
Carrying amount |
At 30 June 2025 | 38,797
| ---------
At 30 June 2024 | 47,102
| ---------

6. Creditors: amounts falling due after more than one year
7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| One director | 26,955 | ( 13,005) | 13,950
|  | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| One director | 62,192 | ( 35,237) | 26,955
|  | -------- | -------- | --------