REGISTERED NUMBER: 08515347 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

DMC GROUP CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

S P Dempsey

C M Wilkinson - Smith

SECRETARY:

S P Dempsey

REGISTERED OFFICE:

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

REGISTERED NUMBER:

08515347 (England and Wales)

ACCOUNTANTS:

Stephen Hill Mid Kent Limited

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

FIXED ASSETS

Tangible assets

4

56,984

156,278

CURRENT ASSETS

Debtors

5

945,057

738,985

Cash at bank

-

143,235

945,057

882,220

CREDITORS

Amounts falling due within one year

6

576,861

266,749

NET CURRENT ASSETS

368,196

615,471

TOTAL ASSETS LESS CURRENT LIABILITIES

425,180

771,749

CAPITAL AND RESERVES

Called up share capital

140

104

Retained earnings

425,040

771,645

SHAREHOLDERS' FUNDS

425,180

771,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

C M Wilkinson - Smith - Director

1.	STATUTORY INFORMATION

DMC Group Contractors 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.

Tangible fixed assets

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

Portable office

-

5% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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

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

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 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

35,000

437,053

472,053

Additions

-

9,485

9,485

Disposals

-

(194,677

)

(194,677

)

At 31 May 2025

35,000

251,861

286,861

DEPRECIATION

At 1 June 2024

15,091

300,684

315,775

Charge for year

995

14,568

15,563

Eliminated on disposal

-

(101,461

)

(101,461

)

At 31 May 2025

16,086

213,791

229,877

NET BOOK VALUE

At 31 May 2025

18,914

38,070

56,984

At 31 May 2024

19,909

136,369

156,278

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

913,601

-

Other debtors

31,456

738,985

945,057

738,985

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

140,120

-

Trade creditors

85,262

11,084

Taxation and social security

259,494

252,605

Other creditors

91,985

3,060

576,861

266,749

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

8.	DEFERRED TAX

£

Balance at 1 June 2024

(6,787

)

Accelerated Capital Allowances

(11,340

)

Balance at 31 May 2025

(18,127

)

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

C M Wilkinson - Smith

Balance outstanding at start of year

731,084

-

Amounts advanced

-

731,084

Amounts repaid

(731,084

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

731,084

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DMC Group Contractors Limited for the year ended 31 May 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of DMC Group Contractors Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DMC Group Contractors Limited and state those matters that we have agreed to state to the Board of Directors of DMC Group Contractors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DMC Group Contractors Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DMC Group Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of DMC Group Contractors Limited. You consider that DMC Group Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DMC Group Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stephen Hill Mid Kent Limited

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

21 May 2026