REGISTERED NUMBER: 08188422 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

DB Show Control & Automation Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

V Birchall

D Birchall

C A Pow Chong

REGISTERED OFFICE:

Unit G.20

One Trinity Green

Eldon Street

South Shields

Tyne and Wear

NE33 1SA

REGISTERED NUMBER:

08188422 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Tangible assets

4

60,928

81,375

CURRENT ASSETS

Debtors

5

76,513

362,105

Cash at bank

133,971

92,120

210,484

454,225

CREDITORS

Amounts falling due within one year

6

84,930

104,751

NET CURRENT ASSETS

125,554

349,474

TOTAL ASSETS LESS CURRENT LIABILITIES

186,482

430,849

CREDITORS

Amounts falling due after more than one year

7

(16,221

)

(33,405

)

PROVISIONS FOR LIABILITIES

(15,098

)

(18,789

)

NET ASSETS

155,163

378,655

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

155,161

378,653

SHAREHOLDERS' FUNDS

155,163

378,655

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 11 May 2026 and were signed on its behalf by:

D Birchall - Director

1.	STATUTORY INFORMATION

DB Show Control & Automation 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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

Turnover

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

Revenue is recognised at the invoice date, being the point at which control of goods or services is transferred and an enforceable right to consideration arises. This is considered to satisfy the Company’s performance obligations in accordance with applicable accounting standards

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% Straight line

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

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 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.

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.

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 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

130,606

Disposals

(32,574

)

At 31 August 2025

98,032

DEPRECIATION

At 1 September 2024

49,231

Charge for year

20,343

Eliminated on disposal

(32,470

)

At 31 August 2025

37,104

NET BOOK VALUE

At 31 August 2025

60,928

At 31 August 2024

81,375

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

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

55,710

DEPRECIATION

At 1 September 2024

7,002

Charge for year

12,177

At 31 August 2025

19,179

NET BOOK VALUE

At 31 August 2025

36,531

At 31 August 2024

48,708

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

40,467

199,777

Other debtors

34,137

100,503

74,604

300,280

Amounts falling due after more than one year:

Other debtors

1,909

61,825

Aggregate amounts

76,513

362,105

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,334

10,000

Hire purchase contracts

8,848

8,844

Trade creditors

2,959

747

Taxation and social security

21,709

26,145

Other creditors

43,080

59,015

84,930

104,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

Hire purchase contracts

16,221

25,072

16,221

33,405

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

25,069

33,916

Hire purchase contracts are secured upon the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

D Birchall

Balance outstanding at start of year

30,376

94,556

Amounts advanced

157,465

135,820

Amounts repaid

(200,000

)

(200,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(12,159

)

30,376

V Birchall

Balance outstanding at start of year

30,375

94,556

Amounts advanced

158,142

135,819

Amounts repaid

(200,676

)

(200,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(12,159

)

30,375