DM Developments Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of DM Developments Ltd for the year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DM Developments Ltd for the year ended 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the directors of DM Developments Ltd , as a body, in accordance with the terms of our engagement letter dated 10 June 2015. Our work has been undertaken solely to prepare for your approval the accounts of DM Developments Ltd and state those matters that we have agreed to state to the directors of DM Developments Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DM Developments Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that DM Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DM Developments Ltd . You consider that DM Developments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of DM Developments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19th June 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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DM Developments Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: SC504551

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,030		14,830

			14,030		14,830
CURRENT ASSETS
Debtors	5	534		250
Cash at bank and in hand		100,262		103,477

		100,796		103,727
Creditors: Amounts Falling Due Within One Year	6	(3,411 )		(4,775 )

NET CURRENT ASSETS (LIABILITIES)			97,385		98,952

TOTAL ASSETS LESS CURRENT LIABILITIES			111,415		113,782

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,581 )		(2,818 )

NET ASSETS			108,834		110,964

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			108,830		110,960

SHAREHOLDERS' FUNDS			108,834		110,964

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DM Developments Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Deborah Marku

Director

19th June 2026

The notes on pages 4 to 6 form part of these financial statements.

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DM Developments Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

DM Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC504551 . The registered office is 8 Dean Park Way, Kirkcaldy, KY2 6XZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% RB
Fixtures & Fittings	20% RB
Computer Equipment	20% RB

2.4. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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 of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

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DM Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	12,500	1,334	12,566	26,400
Additions	10,000	-	3,167	13,167
Disposals	(12,500 )	-	-	(12,500 )

As at 30 April 2026	10,000	1,334	15,733	27,067

Depreciation
As at 1 May 2025	3,125	901	7,544	11,570
Provided during the period	2,500	87	2,005	4,592
Disposals	(3,125 )	-	-	(3,125 )

As at 30 April 2026	2,500	988	9,549	13,037

Net Book Value
As at 30 April 2026	7,500	346	6,184	14,030

As at 1 May 2025	9,375	433	5,022	14,830

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	250	250
Other debtors	284	-

	534	250

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	553	2,881
Other creditors	220	220
Accruals and deferred income	873	849
Directors' loan accounts	1,765	825

	3,411	4,775

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

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DM Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mrs Deborah Marku	825	-	940	-	1,765

The above loan is unsecured, interest free and repayable on demand.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mrs Deborah Marku and Mr Olgert Marku by virtue of ownership of 100% of the issued share capital in the company.

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