Dorset Timber Framing Ltd - Filleted accounts

Registered number

09275558

Dorset Timber Framing Ltd

Filleted Accounts

31 March 2026

Dorset Timber Framing Ltd
Registered number:		09275558
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		32,003			37,047

Current assets
Stocks		16,768			8,328
Debtors	4	30,185			73,204
Cash at bank and in hand		55,693			51,414
		102,646			132,946

Creditors: amounts falling due within one year	5	(78,950)			(96,498)

Net current assets			23,696			36,448

Total assets less current liabilities			55,699			73,495

Creditors: amounts falling due after more than one year	6		(47,511)			(63,432)

Provisions for liabilities			(8,000)			(9,262)


Net assets			188			801

Capital and reserves
Called up share capital			100			100
Profit and loss account			88			701

Shareholders' funds			188			801

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Dean Spiller
Director
Approved by the board on 1 July 2026

Dorset Timber Framing Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			20% Reducing Balance
	Plant and machinery			20% Reducing Balance
	Office equipment			33% Reducing Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					4		3


3	Tangible fixed assets
		Office equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	14,517		50,061		45,913		110,491
	Additions	1,499		3,745		-		5,244
	Disposals	-		(3,600)		-		(3,600)
	At 31 March 2026	16,016		50,206		45,913		112,135

	Depreciation
	At 1 April 2025	11,009		30,796		31,639		73,444
	Charge for the year	1,652		4,356		2,855		8,863
	On disposals	-		(2,175)		-		(2,175)
	At 31 March 2026	12,661		32,977		34,494		80,132

	Net book value
	At 31 March 2026	3,355		17,229		11,419		32,003
	At 31 March 2025	3,508		19,265		14,274		37,047


4	Debtors					2026		2025
£							£

	Trade debtors					3,451		67,768
	Other debtors					26,734		5,436
						30,185		73,204


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					27,907		35,638
	Trade creditors					19,230		9,969
	Taxation and social security costs					30,163		33,778
	Other creditors					1,650		17,113
						78,950		96,498


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					47,511		63,432


7	Loans					2026		2025
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					-		4,751


8	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases					17,500		17,500


9	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr Dean Spiller
	Interest-free and unsecured	-		10,967		-		10,967

	Mrs Natalie Spiller
	Interest-free and unsecured	-		10,917		-		10,917

		-		21,884		-		21,884


10	Other information

	Dorset Timber Framing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Everley Farm
	Iwerne Steepleton
	Blandford Forum
	Dorset
	DT11 8PT