29 01/02/2025 31/01/2026 2026-01-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-02-01 Sage Accounts Production 25.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC555283 2025-02-01 2026-01-31 SC555283 2026-01-31 SC555283 2025-01-31 SC555283 2024-02-01 2025-01-31 SC555283 2025-01-31 SC555283 2024-01-31 SC555283 core:PlantMachinery 2025-02-01 2026-01-31 SC555283 core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 SC555283 core:MotorVehicles 2025-02-01 2026-01-31 SC555283 bus:RegisteredOffice 2025-02-01 2026-01-31 SC555283 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 SC555283 bus:Director1 2025-02-01 2026-01-31 SC555283 bus:Director2 2025-02-01 2026-01-31 SC555283 bus:CompanySecretary1 2025-02-01 2026-01-31 SC555283 core:PlantMachinery 2025-01-31 SC555283 core:FurnitureFittingsToolsEquipment 2025-01-31 SC555283 core:MotorVehicles 2025-01-31 SC555283 core:PlantMachinery 2026-01-31 SC555283 core:FurnitureFittingsToolsEquipment 2026-01-31 SC555283 core:MotorVehicles 2026-01-31 SC555283 core:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 SC555283 core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 SC555283 core:WithinOneYear 2026-01-31 SC555283 core:WithinOneYear 2025-01-31 SC555283 core:ShareCapital 2026-01-31 SC555283 core:ShareCapital 2025-01-31 SC555283 core:RetainedEarningsAccumulatedLosses 2026-01-31 SC555283 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC555283 core:ShareCapital 2024-01-31 SC555283 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC555283 core:PreviouslyStatedAmount core:ShareCapital 2026-01-31 SC555283 core:BetweenOneFiveYears 2026-01-31 SC555283 core:BetweenOneFiveYears 2025-01-31 SC555283 core:MoreThanFiveYears 2025-01-31 SC555283 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 SC555283 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-01-31 SC555283 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInInvestments 2026-01-31 SC555283 core:CostValuation core:Non-currentFinancialInstruments 2026-01-31 SC555283 core:Non-currentFinancialInstruments 2026-01-31 SC555283 core:Non-currentFinancialInstruments 2025-01-31 SC555283 core:PlantMachinery 2025-01-31 SC555283 core:FurnitureFittingsToolsEquipment 2025-01-31 SC555283 core:MotorVehicles 2025-01-31 SC555283 bus:SmallEntities 2025-02-01 2026-01-31 SC555283 bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC555283 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC555283 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC555283 bus:FullAccounts 2025-02-01 2026-01-31 SC555283 core:OtherCapitalReserve core:ContinuingOperations 2024-02-01 2025-01-31 SC555283 core:OtherCapitalReserve 2025-02-01 2026-01-31 SC555283 core:AllAssociates 2025-02-01 2026-01-31 SC555283 core:AllAssociates 2024-02-01 2025-01-31 SC555283 core:OtherCapitalReserve 2026-01-31 SC555283 core:OtherCapitalReserve 2025-01-31 SC555283 core:OtherCapitalReserve 2024-01-31 SC555283 core:OtherCapitalReserve 2024-02-01 2025-01-31 SC555283 core:OtherCapitalInstrumentsClassifiedAsEquity 2025-02-01 2026-01-31 SC555283 core:AllAssociates 2026-01-31 SC555283 core:AllAssociates 2025-01-31
Company registration number: SC555283
D M Decking Ltd
Unaudited filleted financial statements
31 January 2026
D M Decking Ltd
Contents
Directors and other information
Balance sheet
Statement of changes in equity
Notes to the financial statements
D M Decking Ltd
Directors and other information

| Directors | Mr David Martin
|  | Mrs Christine Martin
| Secretary | Christine Martin
| Company number | SC555283
| Registered office | Unit 5a
|  | Bandeath Industrial Estate
|  | Throsk
|  | FK7 7NP
| Accountant | Nicola Woodburn
|  | 100 Station Road
|  | Bannockburn
|  | Stirling
|  | FK7 8JP

D M Decking Ltd
Balance sheet
31 January 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 257,630 |  |  |  | 326,498 |  |
Investments |  | 6 | 1,539,537 |  |  |  | 1,142,135 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 1,797,167 |  |  |  | 1,468,633
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 26,100 |  |  |  | 27,272 |  |
Debtors |  | 7 | 1,061,054 |  |  |  | 1,017,926 |  |
Cash at bank and in hand |  |  | 2,801,667 |  |  |  | 2,681,733 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 3,888,821 |  |  |  | 3,726,931 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 551,164) |  |  |  | ( 639,696) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 3,337,657 |  |  |  | 3,087,235
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 5,134,824 |  |  |  | 4,555,868
Provisions for liabilities |  |  |  |  | ( 110,964) |  |  |  | ( 91,892)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 5,023,860 |  |  |  | 4,463,976
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Other reserves |  |  |  |  | 223,941 |  |  |  | 114,269
Profit and loss account |  |  |  |  | 4,799,819 |  |  |  | 4,349,607
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 5,023,860 |  |  |  | 4,463,976
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 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 Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 March 2026 , and are signed on behalf of the board by:
Mr David Martin
Director
Company registration number: SC555283
D M Decking Ltd
Statement of changes in equity
Year ended 31 January 2026

|  | Called up share capital |  | Other reserves |  | Profit and loss account | Total |  |  |
|  | £ |  | £ |  | £ | £ |  |  |
At 1 February 2024 |  | 100 |  | 35,628 |  | 3,670,355 | 3,706,083 |  |  |
Profit for the year |  |  |  |  |  | 917,915 | 917,915 |  |  |
Other comprehensive income for the year (Net fair value adjustment) year (note 9) |  | - |  | 78,641 |  | ( 78,641) | - |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | 78,641 |  | 839,274 | 917,915 |  |  |
Dividends paid and payable |  |  |  |  |  | ( 160,022) | ( 160,022) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total investments by and distributions to owners |  | - |  | - |  | ( 160,022) | ( 160,022) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 31 January 2025 and 1 February 2025 |  | 100 |  | 114,269 |  | 4,349,607 | 4,463,976 |  |  |
Profit for the year |  |  |  |  |  | 714,744 | 714,744 |  |  |
Other comprehensive income for the year (Net fair value adjustment) year (note 9) |  | - |  | 109,672 |  | ( 109,672) | - |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total comprehensive income for the year |  | - |  | 109,672 |  | 605,072 | 714,744 |  |  |
Dividends paid and payable |  |  |  |  |  | ( 154,860) | ( 154,860) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
Total investments by and distributions to owners |  | - |  | - |  | ( 154,860) | ( 154,860) |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |
At 31 January 2026 |  | 100 |  | 223,941 |  | 4,799,819 | 5,023,860 |  |  |
|  | _______ |  | _______ |  | _______ | _______ |  |  |

D M Decking Ltd
Notes to the financial statements
Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 5a, Bandeath Industrial Estate, Throsk, FK7 7NP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The 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 financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Tangible assets
tangible assets are initially recorded at cost, and are 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.
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 and machinery | - | 25 % | straight line
| Fittings fixtures and equipment | - | 25 % | straight line
| Motor vehicles | - | 25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 29 (2025: 26 ).
5. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2025 | 3,843 | 33,759 | 525,327 | 562,929 |  |  |
| Additions | - | 6,498 | 89,700 | 96,198 |  |  |
| Disposals | ( 1,090) | ( 14,917) | ( 157,200) | ( 173,207) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2026 | 2,753 | 25,340 | 457,827 | 485,920 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2025 | 2,871 | 10,788 | 222,772 | 236,431 |  |  |
| Charge for the year | 389 | 5,247 | 106,311 | 111,947 |  |  |
| Disposals | ( 1,090) | ( 2,144) | ( 116,854) | ( 120,088) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2026 | 2,170 | 13,891 | 212,229 | 228,290 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2026 | 583 | 11,449 | 245,598 | 257,630 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2025 | 972 | 22,971 | 302,555 | 326,498 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Investments

|  | Other investments other than loans | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 February 2025 | 1,142,135 | 1,142,135 |  |  |  |
| Additions | 250,000 | 250,000 |  |  |  |
| Fair value adjustment | 146,230 | 146,230 |  |  |  |
| Other movements | 1,172 | 1,172 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2026 | 1,539,537 | 1,539,537 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 January 2026 | 1,539,537 | 1,539,537 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2025 | 1,142,135 | 1,142,135 |  |  |  |
|  | _______ | _______ |  |  |  |

7. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | 421,176 | 444,221
| Other debtors |  | 639,878 | 573,705
|  |  | _______ | _______
|  |  | 1,061,054 | 1,017,926
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Trade creditors |  | 252,512 | 247,723
| Corporation tax |  | 141,470 | 274,686
| Social security and other taxes |  | 133,118 | 105,772
| Other creditors |  | 24,064 | 11,515
|  |  | _______ | _______
|  |  | 551,164 | 639,696
|  |  | _______ | _______

9. Analysis of other comprehensive income

|  | Other reserves | Profit and loss account | Total |  |  |
|  | £ | £ | £ |  |  |
| Year ended 31 January 2025 |  |  |  |  |  |
| Other comprehensive income forn the year (Net fair value adjustment) | 78,641 | ( 78,641) | - |  |  |
|  | _______ | _______ | _______ |  |  |
| Year ended 31 January 2026 |  |  |  |  |  |
| Other comprehensive income forn the year (Net fair value adjustment) | 109,672 | ( 109,672) | - |  |  |
|  | _______ | _______ | _______ |  |  |

10. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Not later than 1 year | 32,325 | 27,621
Later than 1 year and not later than 5 years | 102,362 | 110,483
Later than 5 years | - | 4,603
| _______ | _______
| 134,687 | 142,707
| _______ | _______

11. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2026 | 2025 | 2026 | 2025
|  | £ | £ | £ | £
| Businesses with a common owner\shareholder | 90,000 | 279,500 | 620,128 | 530,128
|  | _______ | _______ | _______ | _______

The transactions in the year are further loans of £ 90,000 (2025-£ 279,500 ) to the business with common owners. The loan is given interest free and is repayable on demand.