Company registration number: 03969705
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
D & M Mechanical Services Limited
Pages for filing with the Registrar
Company registration number: 03969705
D & M Mechanical Services Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 58,498 55,647
58,498 55,647
Current assets
Stocks 104,079 65,000
Debtors 736,989 717,723
Cash at bank and in hand 296,634 240,189
1,137,702 1,022,912
Creditors: amounts falling due within one year
(168,373) (133,704)
Net current assets 969,329 889,208
Total assets less current liabilities 1,027,827 944,855
NET ASSETS 1,027,827 944,855
Capital and reserves
Called up share capital 54 54
Revaluation reserve (15,000) (15,000)
Profit and loss account 1,042,773 959,801
TOTAL EQUITY 1,027,827 944,855
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03969705
D & M Mechanical Services Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Forshaw, Director
8 July 2026
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D & M Mechanical Services Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
D & M Mechanical Services Limited is a private company registered in ********. Its registered number is 03969705. The company is limited by shares. Its registered office is 2G Palatine Industrial Estate Causeway A, Warrington, Cheshire, WA4 6QQ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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D & M Mechanical Services Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 17 (2024 - 17).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 231,876
Additions 41,027
Disposals (37,848)
At 31 December 2025 235,055
Depreciation
At 1 January 2025 176,229
Charge for year 19,407
Eliminated on disposal (19,079)
At 31 December 2025 176,557
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D & M Mechanical Services Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Net book value
At 31 December 2025 58,498
At 31 December 2024 55,647
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