Company registration number 06700366 (England and Wales)
SOUTH DARTMOOR CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
SOUTH DARTMOOR CONSTRUCTION LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SOUTH DARTMOOR CONSTRUCTION LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
42,111
35,046
Investments
4
50
50
42,161
35,096
Current assets
Stocks
2,400
2,987
Debtors
5
7,094
50,054
Cash at bank and in hand
44,258
23,573
53,752
76,614
Creditors: amounts falling due within one year
6
(58,109)
(76,813)
Net current liabilities
(4,357)
(199)
Total assets less current liabilities
37,804
34,897
Creditors: amounts falling due after more than one year
7
-
0
(4,543)
Provisions for liabilities
(8,000)
(6,658)
Net assets
29,804
23,696
Capital and reserves
Called up share capital
8
1,040
1,040
Profit and loss reserves
28,764
22,656
Total equity
29,804
23,696
SOUTH DARTMOOR CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 March 2026
Mr M Devenish
Director
Company registration number 06700366 (England and Wales)
SOUTH DARTMOOR CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

South Dartmoor Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Steam Shop, Pottery Road, Bovey Tracey, Devon, United Kingdom, TQ13 9TZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Revenue is recognised as contract activity progresses so that for incomplete contracts it reflects the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% per annum reducing balance
Computer equipment
25% per annum reducing balance
Motor vehicles
25% per annum reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

SOUTH DARTMOOR CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
1
SOUTH DARTMOOR CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
60,690
Additions
18,718
Disposals
(5,500)
At 30 June 2025
73,908
Depreciation and impairment
At 1 July 2024
25,644
Depreciation charged in the year
10,349
Eliminated in respect of disposals
(4,196)
At 30 June 2025
31,797
Carrying amount
At 30 June 2025
42,111
At 30 June 2024
35,046
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
50
50
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,638
9,580
Other debtors
456
40,474
7,094
50,054
SOUTH DARTMOOR CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,544
4,090
Trade creditors
2,006
52
Taxation and social security
8,458
6,375
Other creditors
43,101
66,296
58,109
76,813
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
4,543
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary "A" shares of £1 each
1,000
1,000
1,000
1,000
ordinary "B" shares of £1 each
10
10
10
10
ordinary "C" shares of £1 each
10
10
10
10
ordinary "D" shares of £1 each
10
10
10
10
ordinary "E" shares of £1 each
10
10
10
10
1,040
1,040
1,040
1,040
2025-06-30 2024-07-01 false false false 13 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M Devenish Mr M Devenish 06700366 2024-07-01 2025-06-30 06700366 2025-06-30 06700366 2024-06-30 06700366 core:OtherPropertyPlantEquipment 2025-06-30 06700366 core:OtherPropertyPlantEquipment 2024-06-30 06700366 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 06700366 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06700366 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 06700366 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 06700366 core:CurrentFinancialInstruments 2025-06-30 06700366 core:CurrentFinancialInstruments 2024-06-30 06700366 core:ShareCapital 2025-06-30 06700366 core:ShareCapital 2024-06-30 06700366 core:RetainedEarningsAccumulatedLosses 2025-06-30 06700366 core:RetainedEarningsAccumulatedLosses 2024-06-30 06700366 core:ShareCapitalOrdinaryShareClass1 2025-06-30 06700366 core:ShareCapitalOrdinaryShareClass1 2024-06-30 06700366 core:ShareCapitalOrdinaryShareClass2 2025-06-30 06700366 core:ShareCapitalOrdinaryShareClass2 2024-06-30 06700366 core:ShareCapitalOrdinaryShareClass3 2025-06-30 06700366 core:ShareCapitalOrdinaryShareClass3 2024-06-30 06700366 core:ShareCapitalOrdinaryShareClass4 2025-06-30 06700366 core:ShareCapitalOrdinaryShareClass4 2024-06-30 06700366 core:ShareCapitalOrdinaryShareClass5 2025-06-30 06700366 core:ShareCapitalOrdinaryShareClass5 2024-06-30 06700366 core:ShareCapitalOrdinaryShares 2025-06-30 06700366 core:ShareCapitalOrdinaryShares 2024-06-30 06700366 bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 06700366 core:PlantMachinery 2024-07-01 2025-06-30 06700366 core:ComputerEquipment 2024-07-01 2025-06-30 06700366 core:MotorVehicles 2024-07-01 2025-06-30 06700366 2023-07-01 2024-06-30 06700366 core:OtherPropertyPlantEquipment 2024-06-30 06700366 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 06700366 core:Non-currentFinancialInstruments 2025-06-30 06700366 core:Non-currentFinancialInstruments 2024-06-30 06700366 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 06700366 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 06700366 bus:OrdinaryShareClass3 2024-07-01 2025-06-30 06700366 bus:OrdinaryShareClass4 2024-07-01 2025-06-30 06700366 bus:OrdinaryShareClass5 2024-07-01 2025-06-30 06700366 bus:OrdinaryShareClass1 2025-06-30 06700366 bus:OrdinaryShareClass1 2024-06-30 06700366 bus:OrdinaryShareClass2 2025-06-30 06700366 bus:OrdinaryShareClass2 2024-06-30 06700366 bus:OrdinaryShareClass3 2025-06-30 06700366 bus:OrdinaryShareClass3 2024-06-30 06700366 bus:OrdinaryShareClass4 2025-06-30 06700366 bus:OrdinaryShareClass4 2024-06-30 06700366 bus:OrdinaryShareClass5 2025-06-30 06700366 bus:OrdinaryShareClass5 2024-06-30 06700366 bus:AllOrdinaryShares 2025-06-30 06700366 bus:AllOrdinaryShares 2024-06-30 06700366 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06700366 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06700366 bus:FRS102 2024-07-01 2025-06-30 06700366 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 06700366 bus:Director1 2024-07-01 2025-06-30 06700366 bus:CompanySecretary1 2024-07-01 2025-06-30 06700366 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP