Company registration number 9822042 (England and Wales)
DMC ELECTRICAL CONTRACTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
DMC ELECTRICAL CONTRACTORS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
DMC ELECTRICAL CONTRACTORS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
4
1,100
2,200
Tangible assets
5
229,159
225,974
230,259
228,174
Current assets
Debtors
6
477,638
641,646
Cash at bank and in hand
41,932
190,477
519,570
832,123
Creditors: amounts falling due within one year
7
(482,899)
(733,759)
Net current assets
36,671
98,364
Total assets less current liabilities
266,930
326,538
Creditors: amounts falling due after more than one year
8
(114,100)
(201,982)
Provisions for liabilities
(57,290)
(56,494)
Net assets
95,540
68,062
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
95,530
68,052
Total equity
95,540
68,062
DMC ELECTRICAL CONTRACTORS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 6 July 2026 and are signed on its behalf by:
Mr M J Coales
Mr S B Tugwell
Director
Director
Company registration number 9822042 (England and Wales)
DMC ELECTRICAL CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

DMC Electrical Contractors Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B2 Enterprise Industrial Estate, Crowhurst Road, Brighton, East Sussex, BN1 8AF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% Straight line
Plant and equipment
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

DMC ELECTRICAL CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
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.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

DMC ELECTRICAL CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
27
26
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
11,000
Amortisation and impairment
At 1 April 2025
8,800
Amortisation charged for the year
1,100
At 31 March 2026
9,900
Carrying amount
At 31 March 2026
1,100
At 31 March 2025
2,200
DMC ELECTRICAL CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Motor vehicles
Fixtures and fittings
Total
£
£
£
£
£
Cost
At 1 April 2025
117,804
3,194
302,283
53,215
476,496
Additions
-
0
200
66,897
6,407
73,504
Disposals
-
0
-
0
(55,937)
-
0
(55,937)
At 31 March 2026
117,804
3,394
313,243
59,622
494,063
Depreciation and impairment
At 1 April 2025
29,277
2,731
183,221
35,293
250,522
Depreciation charged in the year
11,780
158
36,087
5,559
53,584
Eliminated in respect of disposals
-
0
-
0
(39,202)
-
0
(39,202)
At 31 March 2026
41,057
2,889
180,106
40,852
264,904
Carrying amount
At 31 March 2026
76,747
505
133,137
18,770
229,159
At 31 March 2025
88,527
463
119,062
17,922
225,974
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
377,572
480,159
Corporation tax recoverable
1,190
-
0
Amounts owed by group undertakings
49,691
105,760
Other debtors
49,185
55,727
477,638
641,646
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
53,703
54,261
Trade creditors
197,359
389,439
Corporation tax
69,726
43,708
Other taxation and social security
27,095
25,495
Other creditors
135,016
220,856
482,899
733,759
DMC ELECTRICAL CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
42,064
140,403
Other creditors
72,036
61,579
114,100
201,982
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
65,949
31,752
10
Parent company

The parent company is DMC Group UK Holdings Ltd. There is no one ultimate controlling party.

The group is exempt from preparing consolidated financial statements on the basis it is a small group.

DMC ELECTRICAL CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
11
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors loan
3.75
10,698
8,070
553
-
19,321
Directors loan
-
12,352
7,851
-
(20,000)
203
23,050
15,921
553
(20,000)
19,524

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