D & M BUILDING SERVICES LIMITED


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)

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.

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.

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.

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