DBM Building Contractors Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC313400

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		46,538		17,109

			46,538		17,109
CURRENT ASSETS
Stocks	5	154,103		92,531
Debtors	6	309,548		212,663
Cash at bank and in hand		44,207		84,727

		507,858		389,921
Creditors: Amounts Falling Due Within One Year	7	(921,566 )		(834,817 )

NET CURRENT ASSETS (LIABILITIES)			(413,708 )		(444,896 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(367,170 )		(427,787 )

Creditors: Amounts Falling Due After More Than One Year	8		(4,180 )		(11,690 )

NET LIABILITIES			(371,350 )		(439,477 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Other reserves			470,969		470,969
Profit and Loss Account			(842,321 )		(910,448 )

SHAREHOLDERS' FUNDS			(371,350)		(439,477)

Page 1

Page 2

DBM Building Contractors Ltd

Balance Sheet (continued)

As At 28 December 2025

For the year ending 28 December 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 Thomas Brown

Director

21/04/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

DBM Building Contractors Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC313400 . The registered office is N&J House, Quarrywood Court, Livingston, EH54 6AX.

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

The director has identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Freehold	-
Motor Vehicles	25% on cost
Computer Equipment	33% on cost

Page 3

Page 4

DBM Building Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 December 2025

2.5. 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.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	10	21

	10	21

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 29 December 2024	-	46,776	2,460	49,236
Additions	33,384	-	1,737	35,121

As at 28 December 2025	33,384	46,776	4,197	84,357

Depreciation
As at 29 December 2024	-	30,943	1,184	32,127
Provided during the period	-	5,000	692	5,692

As at 28 December 2025	-	35,943	1,876	37,819

Net Book Value
As at 28 December 2025	33,384	10,833	2,321	46,538

As at 29 December 2024	-	15,833	1,276	17,109

Page 4

Page 5

DBM Building Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 December 2025

5. Stocks

	2025	2024
	£	£
Stock: materials	61,572	-
Work in progress	92,531	92,531

	154,103	92,531

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	175,000	87,820
Prepayments and accrued income	926	-
Other debtors - Sarah Brown	-	900
Other debtors - Retention	84,233	76,621
Other debtors - Alanna	450	-
Corporation Taxes	35,957	35,957
Director's loan account	12,982	11,365

	309,548	212,663

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,344	3,344
Trade creditors	75,199	413,162
Bank loans and overdrafts	170,000	-
Corporation tax	3,689	49,200
CIS Liability	164,581	80,276
VAT	246,358	115,966
Other creditors	(5,387 )	(5,387 )
Credit card	3,590	4,753
Pension payable	257	257
PAYE/NI	95,006	142,834
Credit card - Capital on Tap	22,068	14,957
Accruals and deferred income	5,455	5,455
Amounts owed to inter company (Current liabilities - creditors < 1 year)	133,239	-
Bounce Back Loan < 1 Year	4,167	10,000

	921,566	834,817

Page 5

Page 6

DBM Building Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,180	7,523
Bounce Back Loan > 1 Year	-	4,167

	4,180	11,690

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 29 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 December 2025
	£	£	£	£	£
Mr Thomas Brown	11,365	35,455	33,838	-	12,982

The above loan is unsecured, interest free and repayable on demand.

Page 6