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Registered number: 07778578
6dm Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07778578
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,567 109,610
Investment Properties 5 160,000 160,000
230,567 269,610
CURRENT ASSETS
Debtors 6 26,554 2,180
Cash at bank and in hand 281,812 81,456
308,366 83,636
Creditors: Amounts Falling Due Within One Year 7 (255,197 ) (27,346 )
NET CURRENT ASSETS (LIABILITIES) 53,169 56,290
TOTAL ASSETS LESS CURRENT LIABILITIES 283,736 325,900
Creditors: Amounts Falling Due After More Than One Year 8 (66,776 ) (74,439 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,305 ) -
NET ASSETS 212,655 251,461
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 212,555 251,361
SHAREHOLDERS' FUNDS 212,655 251,461
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For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr G Wood
Director
6 May 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
6dm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07778578 . The registered office is Connemara White-Ladies-Aston, Spetchley, Worcester, WR7 4QH.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. Turnover
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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 20%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 33%
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.6. 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 profit and loss account 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 profit and loss account as incurred.
2.7. Financial Instruments
The company only enters in to basic financial intrument transactions that result in the recognition of financial
aseets and liabilites like trade debtors and creditors, loans from banks and other third parties and loans to
related parties.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: )
1 -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 - 105,505 - 54,464 159,969
Additions 5,117 - 509 582 6,208
As at 30 September 2025 5,117 105,505 509 55,046 166,177
Depreciation
As at 1 October 2024 - 13,188 - 37,171 50,359
Provided during the period 1,279 26,376 127 17,469 45,251
As at 30 September 2025 1,279 39,564 127 54,640 95,610
Net Book Value
As at 30 September 2025 3,838 65,941 382 406 70,567
As at 1 October 2024 - 92,317 - 17,293 109,610
5. Investment Property
2025
£
Fair Value
As at 1 October 2024 and 30 September 2025 160,000
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,619 1,584
Corporation tax recoverable assets 24,935 -
VAT - 596
26,554 2,180
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,954 13,955
Trade creditors 2,500 5,971
Corporation tax - (24,935 )
Other taxes and social security 95 -
VAT 4,178 -
Other creditors 214,905 14,905
Accruals and deferred income 851 1,254
Director's loan account 18,714 16,196
255,197 27,346
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 66,776 74,439
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,954 13,955
Later than one year and not later than five years 66,776 74,439
80,730 88,394
80,730 88,394
10. Provisions for Liabilities
Deferred Tax Total
£ £
Additions 4,305 4,305
Balance at 30 September 2025 4,305 4,305
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11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Ultimate Controlling Party
The company's ultimate controlling party is L.A Woods by virtue of her ownership of 100% of the issued share capital in the company.
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