DMWA Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08406219

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		83,629		94,129

			83,629		94,129
CURRENT ASSETS
Debtors	6	104,332		100,961
Cash at bank and in hand		246,981		329,187

		351,313		430,148
Creditors: Amounts Falling Due Within One Year	7	(69,293 )		(73,385 )

NET CURRENT ASSETS (LIABILITIES)			282,020		356,763

TOTAL ASSETS LESS CURRENT LIABILITIES			365,649		450,892

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,687 )		(17,687 )

NET ASSETS			347,962		433,205

CAPITAL AND RESERVES
Called up share capital	8		103		103
Profit and Loss Account			347,859		433,102

SHAREHOLDERS' FUNDS			347,962		433,205

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DMWA Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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

Mr Sean Daly Director	Mr Ryan Martin Director	Mr Derek Williams Director
11/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DMWA Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08406219 . The registered office is 46a East Street, Wimborne, Dorset, BH21 1DX.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Freehold	Held at cost
Leasehold	3 years straight line
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Taxation

Income 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 years 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.

...CONTINUED

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DMWA Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation - continued

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 12 (2025: 11)

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	1,590

As at 28 February 2026	1,590

Amortisation
As at 1 March 2025	1,590

As at 28 February 2026	1,590

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 March 2025	59,186	6,224	15,295	89,964	170,669
Additions	-	-	-	4,867	4,867

As at 28 February 2026	59,186	6,224	15,295	94,831	175,536

Depreciation
As at 1 March 2025	-	6,224	10,310	60,006	76,540
Provided during the period	-	-	1,246	14,121	15,367

As at 28 February 2026	-	6,224	11,556	74,127	91,907

Net Book Value
As at 28 February 2026	59,186	-	3,739	20,704	83,629

As at 1 March 2025	59,186	-	4,985	29,958	94,129

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DMWA Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	24,190	39,268
Other debtors	80,142	61,693

	104,332	100,961

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,777	2,799
Other creditors	4,572	3,268
Taxation and social security	62,944	67,318

	69,293	73,385

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	103	103

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