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D & M BUILDING SERVICES LIMITED

Registered Number
04564368
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

D & M BUILDING SERVICES LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | BUNDY, Lee John
| HAMER, Ian
| LLEWELLYN, David Edward Douglas
| LLEWELLYN, Helen Marie
| OLIVER, John Lee

Company Secretary | LLEWELLYN, David Edward Douglas

Registered Address | Unit 17 Enterprise Centre
| Bryn Road
| Aberkenfig
| CF32 9BS

Registered Number | 04564368 (England and Wales)

D & M BUILDING SERVICES LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 70,492 |  |  |  | 67,472
|  |  |  | 70,492 |  |  |  | 67,472
Current assets |  |  |  |  |  |  |  |
Stocks |  | 610,127 |  |  |  | 436,455 |  |
Debtors | 4 | 116,391 |  |  |  | 187,133 |  |
Cash at bank and on hand |  | 323,876 |  |  |  | 451,243 |  |
|  | 1,050,394 |  |  |  | 1,074,831 |  |
Creditors amounts falling due within one year | 5 | (568,435) |  |  |  | (547,296) |  |
Net current assets (liabilities) |  |  |  | 481,959 |  |  |  | 527,535
Total assets less current liabilities |  |  |  | 552,451 |  |  |  | 595,007
Creditors amounts falling due after one year |  |  |  | (29,785) |  |  |  | (36,096)
Net assets |  |  |  | 522,666 |  |  |  | 558,911
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 575 |  |  |  | 575
Profit and loss account |  |  |  | 522,091 |  |  |  | 558,336
Shareholders' funds |  |  |  | 522,666 |  |  |  | 558,911

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 2 June 2026, and are signed on its behalf by:
OLIVER, John Lee Director Registered Company No. 04564368

D & M BUILDING SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Government grants or assistance
--- | ---
| Government grants are recognised in the period of receipt.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 28 |  | 32

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 135,019
| Additions | 23,145
| Disposals | (12,587)
| At 31 October 25 | 145,577
| Depreciation and impairment
| At 01 November 24 | 67,547
| Charge for year | 16,605
| On disposals | (9,067)
| At 31 October 25 | 75,085
| Net book value
| At 31 October 25 | 70,492
| At 31 October 24 | 67,472

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 99,375 |  | 186,215
| Other debtors | 917 |  | 918
| Prepayments and accrued income | 16,099 |  | -
| Total | 116,391 |  | 187,133

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 292,395 |  | 280,012
| Bank borrowings and overdrafts | 9,536 |  | 10,000
| Taxation and social security | 211,273 |  | 208,949
| Finance lease and HP contracts | 19,195 |  | 12,471
| Other creditors | 33,036 |  | 32,863
| Accrued liabilities and deferred income | 3,000 |  | 3,001
| Total | 568,435 |  | 547,296

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 48,980 |  | 39,400