REGISTERED NUMBER: 09180558 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

DMB Electrical Solutions Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Barnes

Mrs A Barnes

SECRETARY:

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

09180558 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

168,353

75,165

CURRENT ASSETS

Stocks

84,332

125,410

Debtors

2,662,012

1,986,301

Cash at bank

990,412

717,052

3,736,756

2,828,763

CREDITORS

Amounts falling due within one year

2,972,700

1,928,014

NET CURRENT ASSETS

764,056

900,749

TOTAL ASSETS LESS CURRENT LIABILITIES

932,409

975,914

CREDITORS

Amounts falling due after more than one year

(84,197

)

(48,367

)

PROVISIONS FOR LIABILITIES

5

(42,088

)

(18,791

)

NET ASSETS

806,124

908,756

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

806,024

908,656

SHAREHOLDERS' FUNDS

806,124

908,756

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

D Barnes - Director

1.	STATUTORY INFORMATION

DMB Electrical Solutions Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is 6 High Street, Wheathampstead, Herts AL4 8AA.

The financial statements are prepared in Sterling, which is the functional currency of the company.

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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable.

In respect of long term contracts and contracts for ongoing services, revenue represents the fair value of work done in the year, including estimates of amounts not invoiced. Revenue in respect of long term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

Provision is made for any losses as soon as they are foreseen.

Fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on a straight line basis at a rate of 20-25% per annum..

At each balance sheet date, the company reviews the carrying amount of its fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the asset impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash generating unit to which it belongs.

Stocks

Stocks are stated at the lower of cost and net resalable value, after making due allowance for obsolete and slow moving items. Cost is calculated on a first come first out basis.When stock is used the carrying amount of those stocks is recognised as an expense in the period in which the revenue is recognised.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for the current year is calculated using tax rates that have been enacted or substantively enacted by the end on the reporting period.

Deferred tax is recognised in respect of all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end on the reporting period.

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.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet.

Those held under hire purchase contracts are depreciated over their useful lives.

Payments under operating leases are recognised as an expense over the lease term on a straight line basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

228,409

Additions

136,957

At 31 August 2025

365,366

DEPRECIATION

At 1 September 2024

153,244

Charge for year

43,769

At 31 August 2025

197,013

NET BOOK VALUE

At 31 August 2025

168,353

At 31 August 2024

75,165

Included in Fixed Assets is a vehicle held under a hire purchase agreement having a net book value of £103,578 (2024- £32,475).

5.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

42,088

18,791

Deferred

tax

£

Balance at 1 September 2024

18,791

Increase during the year

23,297

Balance at 31 August 2025

42,088

6.	CAPITAL COMMITMENTS

At 31st August 2025, the company did not have any capital commitments

7.	OTHER COMMITMENTS

The company has future operating lease commitments of £106,426 (2024 : £69,901).

Leasing Agreements

Small Tools

Property

Total

£

£

£

Within one year

38,480

12,500

50,980

Between one and five years

46,592

8,854

55,446

85,072

21,354

106,426

8.	RELATED PARTY TRANSACTIONS

During the year the company traded with another company in which the director has a controlling interest. Sales to the company amounted to £433,601 and business purchases amounted to £102,827. At the year end £256,512 was owed by the other company (2004 owed to the other company was £89,016). Transactions were undertaken at normal commercial terms.

At 31st August 2025 the company was owed £7,000 (2024 - £7,000) by another company in which the director has a significant interest..