Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 7 2024-04-01 No description of principal activity false 9 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08411850 2024-04-01 2025-03-31 08411850 2023-04-01 2024-03-31 08411850 2025-03-31 08411850 2024-03-31 08411850 c:Director1 2024-04-01 2025-03-31 08411850 d:PlantMachinery 2024-04-01 2025-03-31 08411850 d:PlantMachinery 2025-03-31 08411850 d:PlantMachinery 2024-03-31 08411850 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08411850 d:MotorVehicles 2024-04-01 2025-03-31 08411850 d:MotorVehicles 2025-03-31 08411850 d:MotorVehicles 2024-03-31 08411850 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08411850 d:FurnitureFittings 2024-04-01 2025-03-31 08411850 d:FurnitureFittings 2025-03-31 08411850 d:FurnitureFittings 2024-03-31 08411850 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08411850 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08411850 d:Goodwill 2025-03-31 08411850 d:Goodwill 2024-03-31 08411850 d:ComputerSoftware 2025-03-31 08411850 d:ComputerSoftware 2024-03-31 08411850 d:CurrentFinancialInstruments 2025-03-31 08411850 d:CurrentFinancialInstruments 2024-03-31 08411850 d:Non-currentFinancialInstruments 2025-03-31 08411850 d:Non-currentFinancialInstruments 2024-03-31 08411850 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08411850 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08411850 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 08411850 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08411850 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 08411850 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 08411850 d:ShareCapital 2025-03-31 08411850 d:ShareCapital 2024-03-31 08411850 d:RetainedEarningsAccumulatedLosses 2025-03-31 08411850 d:RetainedEarningsAccumulatedLosses 2024-03-31 08411850 c:FRS102 2024-04-01 2025-03-31 08411850 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08411850 c:FullAccounts 2024-04-01 2025-03-31 08411850 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08411850 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 08411850 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 08411850 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 08411850 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 08411850 2 2024-04-01 2025-03-31 08411850 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08411850 DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED REGISTERED NUMBER: 08411850 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 78,177 |  | 109,300
|  |  | 78,177 |  | 109,300
Current assets |  |  |  |  |
Stocks | 7 | 500 |  | 500 |
Debtors: amounts falling due within one year | 8 | 148,213 |  | 94,729 |
Cash at bank and in hand | 9 | 1 |  | 1 |
|  | 148,714 |  | 95,230 |
Creditors: amounts falling due within one year | 10 | (174,279) |  | (104,370) |
Net current liabilities |  |  | (25,565) |  | (9,140)
Total assets less current liabilities |  |  | 52,612 |  | 100,160
Creditors: amounts falling due after more than one year | 11 |  | (73,120) |  | (98,437)
Net (liabilities)/assets |  |  | (20,508) |  | 1,723
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4 |  | 4
Profit and loss account |  |  | (20,512) |  | 1,719
|  |  | (20,508) |  | 1,723
Page 1
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED REGISTERED NUMBER: 08411850 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Jonathan Edward Parker
Director
Date: 17 February 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
DLM Electrical Contractors (Shrophire) Limited, 08411850, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Weavers Thatch, Kenley, Shrewsbury, Shropshire, SY5 6NW.
2. | Going concern
The company is currently in a net liability position and as such is being treated as a going concern. However, the director is satisfied that the company can meet its liabilities as they fall due for the foreseeable future. 3.Accounting policies
| 3.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied: Page 3
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3.Accounting policies (continued)
| 3.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 3.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 3.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 3.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3.Accounting policies (continued)
| 3.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 3.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 3.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 3.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 3.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3.Accounting policies (continued)
| 3.10 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | straight line
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 3.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 3.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 3.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 3.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 3.15 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 6
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 7 | 9
5. | Intangible assets
|  | Computer software | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 660 | 72,900 | 73,560
| At 31 March 2025 | 660 | 72,900 | 73,560
| Amortisation |  |  |
| At 1 April 2024 | 660 | 72,900 | 73,560
| At 31 March 2025 | 660 | 72,900 | 73,560
| Net book value |  |  |
| At 31 March 2025 | - | - | -
| At 31 March 2024 | - | - | -
Page 7
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 3,612 | 170,352 | 5,029 | 178,993
| At 31 March 2025 | 3,612 | 170,352 | 5,029 | 178,993
| Depreciation |  |  |  |
| At 1 April 2024 | 2,571 | 63,180 | 3,942 | 69,693
| Charge for the year on owned assets | 276 | 30,109 | 738 | 31,123
| At 31 March 2025 | 2,847 | 93,289 | 4,680 | 100,816
| Net book value |  |  |  |
| At 31 March 2025 | 765 | 77,063 | 349 | 78,177
| At 31 March 2024 | 1,041 | 107,172 | 1,087 | 109,300
7. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 500 | 500
|  | 500 | 500
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 60,491 | 62,055
| Other debtors | 86,488 | 32,034
| Prepayments and accrued income | 1,234 | 640
|  | 148,213 | 94,729
Page 8
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1 | 1
| Less: bank overdrafts | (10,566) | (4,537)
|  | (10,565) | (4,536)
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 10,566 | 4,537
| Bank loans | 9,978 | 9,732
| Trade creditors | 37,159 | 25,264
| Taxation and social security | 98,642 | 35,719
| Obligations under finance lease and hire purchase contracts | 9,360 | 22,101
| Other creditors | 6,274 | 3,992
| Accruals and deferred income | 2,300 | 3,025
|  | 174,279 | 104,370
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,797 | 21,022
| Net obligations under finance leases and hire purchase contracts | 62,323 | 77,415
|  | 73,120 | 98,437
| HSBC Bank UK PLC have a fixed and floating charge over all undertakings and assets of the company as a result of the loan agreement.
Page 9
DLM ELECTRICAL CONTRACTORS (SHROPSHIRE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 9,978 | 9,732
|  | 9,978 | 9,732
| Amounts falling due 1-2 years |  |
| Bank loans | 10,797 | 21,022
|  | 10,797 | 21,022
|  | 20,775 | 30,754
13. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 9,360 | 22,101
| Between 1-5 years | 62,323 | 77,415
|  | 71,683 | 99,516
Page 10