REGISTERED NUMBER: 15642546 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

D B CONSTRUCTION SW LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Bowden

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

15642546 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Natwest

TQ4 5DE

FIXED ASSETS

Tangible assets

4

36,060

39,006

CURRENT ASSETS

Debtors

5

4,052

-

Cash at bank

9,862

34,312

13,914

34,312

CREDITORS

Amounts falling due within one year

6

11,356

26,423

NET CURRENT ASSETS

2,558

7,889

TOTAL ASSETS LESS CURRENT LIABILITIES

38,618

46,895

CREDITORS

Amounts falling due after more than one year

7

(24,783

)

(28,844

)

PROVISIONS FOR LIABILITIES

(7,422

)

(7,422

)

NET ASSETS

6,413

10,629

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

6,403

10,619

SHAREHOLDERS' FUNDS

6,413

10,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 June 2026 and were signed by:

Mr D Bowden - Director

1.	STATUTORY INFORMATION

D B Construction SW Ltd 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.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

6,282

44,046

1,231

51,559

Additions

4,889

3,603

-

8,492

At 30 April 2026

11,171

47,649

1,231

60,051

DEPRECIATION

At 1 May 2025

1,348

10,897

308

12,553

Charge for year

2,056

9,074

308

11,438

At 30 April 2026

3,404

19,971

616

23,991

NET BOOK VALUE

At 30 April 2026

7,767

27,678

615

36,060

At 30 April 2025

4,934

33,149

923

39,006

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

Motor

vehicles

£

COST

At 1 May 2025

and 30 April 2026

43,357

DEPRECIATION

At 1 May 2025

10,839

Charge for year

8,130

At 30 April 2026

18,969

NET BOOK VALUE

At 30 April 2026

24,388

At 30 April 2025

32,518

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

3,360

-

Tax

181

-

VAT

511

-

4,052

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,061

3,336

Trade creditors

548

2,582

Tax

-

267

Social security and other taxes

-

90

VAT

-

3,068

Directors' current accounts

4,473

14,005

Accrued expenses

2,274

3,075

11,356

26,423

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

24,783

28,844

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 April 2026 and the period ended 30 April 2025:

2026

2025

£

£

Mr D Bowden

Balance outstanding at start of year

(14,005

)

-

Amounts advanced

26,029

28,227

Amounts repaid

(16,497

)

(42,232

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,473

)

(14,005

)

Loans are unsecured, interest free and repayable on demand.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £500 (2025 - £21,750) were paid to the director .