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REGISTERED NUMBER: 12082952 (England and Wales)

| DCTM CONTRACTORS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

DCTM CONTRACTORS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | D J Dickinson

| Mrs E A Dickinson

| REGISTERED OFFICE: | 18 Northgate

| Sleaford

| Lincolnshire

| NG34 7BJ

| REGISTERED NUMBER: | 12082952 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 18 Northgate

| Sleaford

| Lincolnshire

| NG34 7BJ

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 171,832 |  | 149,526 |  |

Investments | 5 | 10 |  | 10 |  |

171,842 |  | 149,536 |  |

CURRENT ASSETS

Debtors | 6 | 326,787 |  | 277,413 |  |

Cash at bank | 35,347 |  | 19,274 |  |

362,134 |  | 296,687 |  |

CREDITORS

Amounts falling due within one year | 7 | 82,688 |  | 90,881 |  |

NET CURRENT ASSETS | 279,446 |  | 205,806 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 451,288 |  | 355,342 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (64,872 | ) | (39,545 | ) |

PROVISIONS FOR LIABILITIES | (41,998 | ) | (36,250 | ) |

NET ASSETS | 344,418 |  | 279,547 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 344,318 |  | 279,447 |  |

SHAREHOLDERS' FUNDS | 344,418 |  | 279,547 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

D J Dickinson - Director

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| DCTM Contractors Limited is a private company, limited by shares , registered in England and Wales. 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Tangible fixed assets are held at cost less depreciation.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The company has chosen to adopt the FRS102 1A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 344,056 |  |

| Additions | 79,644 |  |

| At 30 November 2025 | 423,700 |  |

| DEPRECIATION

| At 1 December 2024 | 194,530 |  |

| Charge for year | 57,338 |  |

| At 30 November 2025 | 251,868 |  |

| NET BOOK VALUE

| At 30 November 2025 | 171,832 |  |

| At 30 November 2024 | 149,526 |  |

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 153,786 |  |

| Additions | 78,798 |  |

| At 30 November 2025 | 232,584 |  |

| DEPRECIATION

| At 1 December 2024 | 89,692 |  |

| Charge for year | 32,265 |  |

| At 30 November 2025 | 121,957 |  |

| NET BOOK VALUE

| At 30 November 2025 | 110,627 |  |

| At 30 November 2024 | 64,094 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 10 |  |

| NET BOOK VALUE

| At 30 November 2025 | 10 |  |

| At 30 November 2024 | 10 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 110,074 |  | 137,023 |  |

| Amounts owed by group undertakings | 127,919 |  | 43,607 |  |

| Other debtors | 88,794 |  | 96,783 |  |

326,787 |  | 277,413 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 36,101 |  | 24,501 |  |

| Trade creditors | 4,335 |  | 5,960 |  |

| Taxation and social security | 33,104 |  | 48,954 |  |

| Other creditors | 9,148 |  | 11,466 |  |

82,688 |  | 90,881 |  |

DCTM CONTRACTORS LIMITED (REGISTERED NUMBER: 12082952)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 64,872 |  | 34,443 |  |

| Other creditors | - |  | 5,102 |  |

64,872 |  | 39,545 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 100,973 |  | 58,944 |  |

| Hire purchase liabilities are secured on the assets to which they relate.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 51 | Ordinary "A" | £1 | 51 |  | 51 |  |

| 49 | Ordinary "B" | £1 | 49 |  | 49 |  |

100 |  | 100 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

£ | £ |

| D J Dickinson and Mrs E A Dickinson

| Balance outstanding at start of year | 90,513 |  | 96,597 |  |

| Amounts advanced | 72,716 |  | 86,741 |  |

| Amounts repaid | (81,016 | ) | (92,825 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 82,213 |  | 90,513 |  |