REGISTERED NUMBER: SC109583 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DCF JOINERS & BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

John McEwan Fraser

SECRETARY:

Maureen Patricia Perry

REGISTERED OFFICE:

7 Alder Road

Broadmeadow Industrial Estate

Dumbarton

G82 2EL

REGISTERED NUMBER:

SC109583 (Scotland)

ACCOUNTANTS:

John M Taylor & Co

Chartered Accountants

9 Glasgow Road

PAISLEY

Renfrewshire

PA1 3QS

FIXED ASSETS

39,269

Tangible assets

5

42,711

-

Investment property

6

45,000

39,269

87,711

CURRENT ASSETS

2,220

Stocks

2,150

410,284

Debtors

7

304,437

414,578

Cash at bank and in hand

391,802

827,082

698,389

CREDITORS

252,767

Amounts falling due within one year

8

241,237

574,315

NET CURRENT ASSETS

457,152

613,584

TOTAL ASSETS LESS CURRENT LIABILITIES

544,863

CREDITORS

(6,483

)

Amounts falling due after more than one year

9

-

(9,817

)

PROVISIONS FOR LIABILITIES

(10,678

)

597,284

NET ASSETS

534,185

CAPITAL AND RESERVES

10,000

Called up share capital

10,000

-

Fair value reserve

12

72

587,284

Retained earnings

524,113

597,284

SHAREHOLDERS' FUNDS

534,185

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2026 and were signed by:

John McEwan Fraser - Director

1.	STATUTORY INFORMATION

DCF Joiners & Building Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The significant accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented unless otherwise stated.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

When stocks are sold, the carrying amount of these stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expenses in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction on the amount of stocks recognised as an expense in the period in which the reversal occurs.

Financial instruments

Basic financial instruments are recognised at amortised cost. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

Taxation

Taxation represents the sum of tax currently payable and deferred tax on a non discounted basis.

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

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 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 which the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of 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.

Debtors

Debtors include the value of contractual work in progress.

Revenue

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of contracts for on-going services is recognised by reference to the cost at the balance sheet date plus a contribution to profit dependent on the status of services completed.

Contract revenue, described as turnover, is recognised when and to the extent that the company obtains the right to consideration in exchange for its performance . Revenue is measured at the fair value of the right to

consideration.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown withing borrowings in current liabilities.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 21 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Totals

fittings

vehicles

£

£

£

COST

At 1 November 2024

136,701

17,044

119,657

Additions

26,143

3,403

22,740

Disposals

(12,321

)

(2,526

)

(9,795

)

At 31 October 2025

150,523

17,921

132,602

DEPRECIATION

At 1 November 2024

97,432

15,961

81,471

Charge for year

22,701

815

21,886

Eliminated on disposal

(12,321

)

(2,526

)

(9,795

)

At 31 October 2025

107,812

14,250

93,562

NET BOOK VALUE

At 31 October 2025

42,711

3,671

39,040

At 31 October 2024

39,269

1,083

38,186

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

44,928

Revaluations

72

At 31 October 2025

45,000

NET BOOK VALUE

At 31 October 2025

45,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

72

Cost

44,928

45,000

Investment property was valued on an open market basis on 31 October 2025 by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

262,838

350,270

Other debtors

41,599

60,014

304,437

410,284

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,146

10,000

Trade creditors

104,565

33,328

Taxation and social security

78,233

172,655

Other creditors

52,293

36,784

241,237

252,767

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,483

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

£

Within one year

5,609

5,609

Between one and five years

20,439

21,398

In more than five years

47,430

52,080

73,478

79,087

11.	SECURED DEBTS

The company has granted a Bond and Floating Charge dated 1 March 2004 over its assets in favour of the Royal Bank of Scotland for any sums which are or may become due.

The director, John McEwan Fraser, has given a Letter of Guarantee for £50,000 to the Royal Bank of Scotland.

12.

RESERVES

Fair

value

reserve

£

Fair value adjustment

72

At 31 October 2025

72

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

John McEwan Fraser

Balance outstanding at start of year

48,299

-

Amounts advanced

-

48,299

Amounts repaid

(28,329

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,970

48,299

Interest is charged by the company on the loan at the official rate until repayment has been made in full.

14.	ULTIMATE CONTROLLING PARTY