ACCOUNTS - Final Accounts

Registered number: 08114649

DBD CONTRACTING LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

DBD CONTRACTING LIMITED

REGISTERED NUMBER: 08114649

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	7	867,928		873,378
Cash at bank and in hand	8	385		1,141
		868,313		874,519
Total assets less current liabilities			868,313		874,519

Net assets			868,313		874,519

Capital and reserves
Called up share capital	9	628,700	628,700
Profit and loss account		239,613	245,819
		868,313	874,519

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C S Crouch

Director

Date: 13 July 2026

The notes on pages 2 to 7 form part of these financial statements.

Page 1

DBD CONTRACTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

DBD Contracting Limited is a private company limited by shares, incorporated in England and Wales. The address of the registered office is DBD Building, Unit B, Hemel Gateway, Hemel Hempstead, Hertfordshire, England, HP2 7GY. The principal activity of the company continued to be that of other construction installation.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The Company has made a loss of £6,206 for the year ended 31st December 2025 and had net assets at that date of £868,313.

Based on the forecasts produced and the financial position of the Company, the directors have concluded that there is a reasonable expectation that the Company has adequate resources to continue in operational existence for at least 12 months from the approval of the financial statements. This expectation is based upon the recoverability of the intercompany debt with its fellow subsidiary company within the group. As such, the financial statements have been prepared on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

DBD CONTRACTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Financial liabilities

Financial liabilities are classified in accordance with FRS 102 Section 11 and are measured either at amortised cost or at fair value through profit or loss, as appropriate.

Supplier finance arrangements

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loan from banks and other third parties, loans to related parties and investments in ordinary shares.

Turnover

An analysis of turnover by class of business is as follows:
	2025	2024
	£	£

Other construction installation	-	(256)
	-	(256)

All turnover arose within the United Kingdom.

Page 3

DBD CONTRACTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including the Directors, during the year was as follows:

	2025	2024
	No.	No.

Directors	4	5

None of the Directors received remuneration from the Company (2024: £Nil). The Directors acting during
the year and the previous year were remunerated by other DBD group companies. The services to this Company are of a non-executive nature and their emoluments are deemed to be wholly attributable to their services to other group companies. Accordingly, no further emoluments details are disclosed in this Company's Financial Statements.

5.	Interest payable and similar expenses
		2025	2024
		£	£

	Other interest payable	21	45
		21	45

6.	Taxation

		2025	2024
		£	£



Total current tax	-	-

	Deferred tax
	Total deferred tax	-	-


	Tax on loss	-	-

Page 4

DBD CONTRACTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.Taxation (continued)

Factors affecting tax charge for the year
The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 25% (2024 - 25%) as set out below:
	2025	2024
	£	£

Loss on ordinary activities before tax

(6,206)

(8,878)

Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)	(1,552)	(2,220)
Effects of:
Group relief	1,552	2,220
Total tax charge for the year	-	-

Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 5

DBD CONTRACTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	867,628	873,078
Other debtors	300	300
	867,928	873,378

8.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	385	1,141

Page 6

DBD CONTRACTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

628,700 (2024 - 628,700) Ordinary shares of £1.00 each	628,700	628,700

The Company has one class of Ordinary share which is entitled to one vote in any circumstances. Each share is entitled pari passu to dividend payments or any other distribution. Each share is entitled pari passu to participate in a distribution arising from a winding up of the company. There has been no change in share capital in 2025 or 2024.

10.	Controlling party

During the year and for the previous year the immediate and ultimate parent undertaking was DBD Enterprises Limited, a company incorporated in England and Wales. The ultimate controlling party until 28 March 2025 was S D Firth-Bernard by virtue of his majority shareholding in DBD Enterprises Limited, with effect from this date there is no ultimate controlling party

DBD Enterprises Limited is the head of the largest and smallest group for which consolidated financial statements are produced. Copies of the consolidated financial statements are publicly available at Companies House.

11.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 15 July 2026 by Graham Wintle (Senior statutory auditor) on behalf of Moore Kingston Smith LLP.

Page 7