IRIS Accounts Production v26.1.0.640 13193978 Board of Directors 1.3.25 28.2.26 28.2.26 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13193978 2025-02-28 13193978 2026-02-28 13193978 2025-03-01 2026-02-28 13193978 2024-02-29 13193978 2024-03-01 2025-02-28 13193978 2025-02-28 13193978 ns15:EnglandWales 2025-03-01 2026-02-28 13193978 ns14:PoundSterling 2025-03-01 2026-02-28 13193978 ns10:Director1 2025-03-01 2026-02-28 13193978 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13193978 ns10:SmallEntities 2025-03-01 2026-02-28 13193978 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13193978 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 13193978 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13193978 ns10:FullAccounts 2025-03-01 2026-02-28 13193978 ns10:OrdinaryShareClass1 2025-03-01 2026-02-28 13193978 ns10:OrdinaryShareClass2 2025-03-01 2026-02-28 13193978 ns10:Director2 2025-03-01 2026-02-28 13193978 ns10:RegisteredOffice 2025-03-01 2026-02-28 13193978 ns5:CurrentFinancialInstruments 2026-02-28 13193978 ns5:CurrentFinancialInstruments 2025-02-28 13193978 ns5:Non-currentFinancialInstruments 2026-02-28 13193978 ns5:Non-currentFinancialInstruments 2025-02-28 13193978 ns5:ShareCapital 2026-02-28 13193978 ns5:ShareCapital 2025-02-28 13193978 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 13193978 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 13193978 ns5:PlantMachinery 2025-03-01 2026-02-28 13193978 ns5:MotorVehicles 2025-03-01 2026-02-28 13193978 ns5:ComputerEquipment 2025-03-01 2026-02-28 13193978 ns5:PlantMachinery 2025-02-28 13193978 ns5:MotorVehicles 2025-02-28 13193978 ns5:ComputerEquipment 2025-02-28 13193978 ns5:PlantMachinery 2026-02-28 13193978 ns5:MotorVehicles 2026-02-28 13193978 ns5:ComputerEquipment 2026-02-28 13193978 ns5:PlantMachinery 2025-02-28 13193978 ns5:MotorVehicles 2025-02-28 13193978 ns5:ComputerEquipment 2025-02-28 13193978 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-02-28 13193978 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-01 2026-02-28 13193978 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-02-28 13193978 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-02-28 13193978 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 13193978 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 13193978 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-02-28 13193978 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-02-28 13193978 ns10:OrdinaryShareClass1 2026-02-28 13193978 ns10:OrdinaryShareClass2 2026-02-28

REGISTERED NUMBER: 13193978 (England and Wales)

D M O'BRIEN CONSTRUCTION LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| D M O'BRIEN CONSTRUCTION LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTORS: | D M O'Brien

| A O'Brien

| REGISTERED OFFICE: | Pembroke House

| Llantarnam Park Way

| Cwmbran

| Torfaen

| NP44 3AU

| REGISTERED NUMBER: | 13193978 (England and Wales)

| ACCOUNTANTS: | Green & Co

| Accountants and Tax Advisors

| Pembroke House

| Llantarnam Park Way

| Cwmbran

| Torfaen

| NP44 3AU

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

BALANCE SHEET

28TH FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,887 |  | 52,352 |  |

CURRENT ASSETS

Debtors | 5 | 6,448 |  | 10,675 |  |

Cash at bank | 2,730 |  | 9,653 |  |

9,178 |  | 20,328 |  |

CREDITORS

Amounts falling due within one year | 6 | 26,800 |  | 31,188 |  |

NET CURRENT LIABILITIES | (17,622 | ) | (10,860 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,735 | ) | 41,492 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 14,666 |  | 45,917 |  |

NET LIABILITIES | (19,401 | ) | (4,425 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (19,501 | ) | (4,525 | ) |

SHAREHOLDERS' FUNDS | (19,401 | ) | (4,425 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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.

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

BALANCE SHEET - continued

28TH FEBRUARY 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th May 2026 and were signed on its behalf by:

D M O'Brien - Director

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| D M O'Brien Construction 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.

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.

| Turnover

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

| 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.

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 25% on cost and 15% on reducing balance

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

| 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.

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st March 2025 | 5,616 |  | 70,138 |  | 2,909 |  | 78,663 |  |

| Additions | 2,845 |  | - |  | 720 |  | 3,565 |  |

| Disposals | - |  | (42,495 | ) | (916 | ) | (43,411 | ) |

| At 28th February 2026 | 8,461 |  | 27,643 |  | 2,713 |  | 38,817 |  |

| DEPRECIATION

| At 1st March 2025 | 3,587 |  | 21,124 |  | 1,600 |  | 26,311 |  |

| Charge for year | 1,788 |  | 6,910 |  | 333 |  | 9,031 |  |

| Eliminated on disposal | - |  | (9,030 | ) | (382 | ) | (9,412 | ) |

| At 28th February 2026 | 5,375 |  | 19,004 |  | 1,551 |  | 25,930 |  |

| NET BOOK VALUE

| At 28th February 2026 | 3,086 |  | 8,639 |  | 1,162 |  | 12,887 |  |

| At 28th February 2025 | 2,029 |  | 49,014 |  | 1,309 |  | 52,352 |  |

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1st March 2025 | 70,138 |  |

| Disposals | (42,495 | ) |

| At 28th February 2026 | 27,643 |  |

| DEPRECIATION

| At 1st March 2025 | 21,124 |  |

| Charge for year | 6,910 |  |

| Eliminated on disposal | (9,030 | ) |

| At 28th February 2026 | 19,004 |  |

| NET BOOK VALUE

| At 28th February 2026 | 8,639 |  |

| At 28th February 2025 | 49,014 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 4,220 |  | 8,593 |  |

| Prepayments | 2,228 |  | 2,082 |  |

6,448 |  | 10,675 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 2,787 |  | - |  |

| Hire purchase contracts | 3,953 |  | 8,951 |  |

| Trade creditors | 1,773 |  | 4,448 |  |

| Social security and other taxes | 739 |  | 490 |  |

| VAT | 2,588 |  | 3,960 |  |

| Directors' current accounts | 12,561 |  | 11,097 |  |

| Accruals and deferred income | 2,399 |  | 2,242 |  |

26,800 |  | 31,188 |  |

D M O'BRIEN CONSTRUCTION LTD (REGISTERED NUMBER: 13193978) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 1,644 |  | - |  |

| Hire purchase contracts | 13,022 |  | 45,917 |  |

14,666 |  | 45,917 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 50 | Ordinary A | £1 | 50 |  | 50 |  |

| 50 | Ordinary B | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

9. | GOING CONCERN

| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis preparing its financial statements.