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REGISTERED NUMBER: 15789833 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DESIGN AND MANAGEMENT CONSULTANTS LTD
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 JANUARY 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DESIGN AND MANAGEMENT CONSULTANTS LTD

COMPANY INFORMATION
for the Year Ended 31 JANUARY 2026







DIRECTORS: Mr S A Fraser
Mr D A Wood





REGISTERED OFFICE: 760 Mandarin Court
Warrington
WA1 1GG





REGISTERED NUMBER: 15789833 (England and Wales)





ACCOUNTANTS: Foxley Kingham
Chartered Accountants
260 - 270 Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL
Page 1
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 123,211 -
Tangible assets 5 126,221 -
249,432 -

CURRENT ASSETS
Debtors 6 161,222 100
Cash at bank 144,457 -
305,679 100
CREDITORS
Amounts falling due within one year 7 438,540 -
NET CURRENT (LIABILITIES)/ASSETS (132,861 ) 100
TOTAL ASSETS LESS CURRENT
LIABILITIES
116,571
100

CREDITORS
Amounts falling due after more than one
year
8
(64,540
)
-

PROVISIONS FOR LIABILITIES 10 (31,555 ) -
NET ASSETS 20,476 100

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 20,376 -
SHAREHOLDERS' FUNDS 20,476 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

BALANCE SHEET - continued
31 JANUARY 2026


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:




Mr S A Fraser - Director



Mr D A Wood - Director


The notes form part of these financial statements

Page 3
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 JANUARY 2026

1. STATUTORY INFORMATION

Design And Management Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 31 January 2026 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 20 June 2024.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

The lease premium is being amortised evenly over its estimated useful life of 21 months.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - Straight line over 10 years
Motor vehicles - Straight line over 3 years
Computer equipment - Straight line over 4 years

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4 continued...
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JANUARY 2026

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Lease
Goodwill premium Totals
£    £    £   
COST
Additions 143,353 19,900 163,253
At 31 January 2026 143,353 19,900 163,253
AMORTISATION
Amortisation for year 28,671 11,371 40,042
At 31 January 2026 28,671 11,371 40,042
NET BOOK VALUE
At 31 January 2026 114,682 8,529 123,211

Page 5 continued...
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JANUARY 2026

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
Additions 20,000 86,406 33,942 140,348
At 31 January 2026 20,000 86,406 33,942 140,348
DEPRECIATION
Charge for year 2,000 4,162 7,965 14,127
At 31 January 2026 2,000 4,162 7,965 14,127
NET BOOK VALUE
At 31 January 2026 18,000 82,244 25,977 126,221

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 86,406
At 31 January 2026 86,406
DEPRECIATION
Charge for year 4,162
At 31 January 2026 4,162
NET BOOK VALUE
At 31 January 2026 82,244

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 151,297 -
Other debtors - 100
Prepayments 9,925 -
161,222 100

Page 6 continued...
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JANUARY 2026

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Hire purchase contracts 10,457 -
Trade creditors 21,388 -
Corporation tax 16,771 -
Taxation and social security 10,958 -
VAT 70,246 -
Other creditors 3,293 -
Directors' loan accounts 302,927 -
Accrued expenses 2,500 -
438,540 -

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2026 2025
£    £   
Hire purchase contracts 64,540 -

9. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Hire purchase contracts 74,997 -

The hire purchase is secured against the asset to which it relates.

10. PROVISIONS FOR LIABILITIES
2026 2025
£    £   
Deferred tax 31,555 -

Deferred
tax
£   
Provided during year 31,555
Balance at 31 January 2026 31,555

Page 7 continued...
DESIGN AND MANAGEMENT CONSULTANTS LTD (REGISTERED NUMBER: 15789833)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 JANUARY 2026

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
35 Ordinary A £1 35 70
10 Ordinary B £1 10 10
10 Ordinary C £1 10 10
5 Ordinary D £1 5 10
35 Ordinary E £1 35 -
5 Ordinary F £1 5 -
100 100

The rights attached to all classes of shares in the Company shall be pari passu with respect to voting and distributions on a winding up save that each class of shares shall have the right to receive dividends declared in compliance with legal procedures and payable to that sub-class of shares only.

Page 8