D & M TRADING (BROMSGROVE) LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 04665621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

D & M TRADING (BROMSGROVE) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Dalbar Singh

Ninder Kaur

SECRETARY:

Dalbar Singh

REGISTERED OFFICE:

139-141 Golden Cross Lane

Catshill

Bromsgrove

Worcestershire

B61 0JZ

REGISTERED NUMBER:

04665621 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

53,389

57,433

53,389

57,433

CURRENT ASSETS

Stocks

6

13,000

12,500

Debtors

7

42,645

22,730

Cash at bank and in hand

29,540

38,117

85,185

73,347

CREDITORS

Amounts falling due within one year

8

25,385

35,905

NET CURRENT ASSETS

59,800

37,442

TOTAL ASSETS LESS CURRENT
LIABILITIES

113,189

94,875

PROVISIONS FOR LIABILITIES

13,333

14,359

NET ASSETS

99,856

80,516

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

99,756

80,416

SHAREHOLDERS' FUNDS

99,856

80,516

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Dalbar Singh - Director

1.	STATUTORY INFORMATION

D & M TRADING (BROMSGROVE) LIMITED 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Plant and machinery

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Holiday pay

Holiday pay is recognised as an expense in the period in which the service is received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

197,533

AMORTISATION

At 1 April 2025

and 31 March 2026

197,533

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

COST

At 1 April 2025

1,941

93,940

2,100

60,090

158,071

Additions

-

8,692

-

8,692

At 31 March 2026

1,941

93,940

10,792

60,090

166,763

DEPRECIATION

At 1 April 2025

1,941

66,459

315

31,923

100,638

Charge for year

-

4,122

1,572

7,042

12,736

At 31 March 2026

1,941

70,581

1,887

38,965

113,374

NET BOOK VALUE

At 31 March 2026

-

23,359

8,905

21,125

53,389

At 31 March 2025

-

27,481

1,785

28,167

57,433

6.

STOCKS

2026

2025

£

Stocks

13,000

12,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

883

1,302

Other debtors

29,396

464

VAT

8,002

16,890

Prepayments

4,364

4,074

42,645

22,730

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

4,425

555

Corporation tax

7,487

10,770

Social security and other taxes

1,666

882

Other creditors

6,364

3,471

Directors' current accounts

-

13,904

Accrued expenses

5,443

6,323

25,385

35,905

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

100

Share capital

£1

100

10.

RESERVES

Retained

earnings

£

At 1 April 2025

80,416

Profit for the year

29,340

Dividends

(10,000

)

At 31 March 2026

99,756

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dalbar Singh.