REGISTERED NUMBER: 01332614 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

D.P. Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E D Paterson

E I Paterson

D Paterson

J C Patterson

D Curtis

S Brydon

SECRETARY:

T Taylor

REGISTERED OFFICE:

Coquet Enterprise Park

Amble

Northumberland

NE65 0PE

REGISTERED NUMBER:

01332614 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Tangible assets

4

537,989

640,109

CURRENT ASSETS

Stocks

790,091

840,992

Debtors

5

1,162,817

1,183,501

Prepayments and accrued income

5,258

5,833

Cash at bank

16,864

8,765

1,975,030

2,039,091

CREDITORS

Amounts falling due within one year

6

1,406,006

1,380,257

NET CURRENT ASSETS

569,024

658,834

TOTAL ASSETS LESS CURRENT LIABILITIES

1,107,013

1,298,943

CREDITORS

Amounts falling due after more than one year

7

(8,404

)

(134,290

)

PROVISIONS FOR LIABILITIES

(123,869

)

(148,721

)

NET ASSETS

974,740

1,015,932

CAPITAL AND RESERVES

Called up share capital

8

30,102

30,102

Share premium

9

9,998

9,998

Retained earnings

9

934,640

975,832

SHAREHOLDERS' FUNDS

974,740

1,015,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

E D Paterson - Director

1.	STATUTORY INFORMATION

D.P. Builders Limited 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.

Improvements to property

-

25% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2025 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

5,062

1,207,599

22,567

871,952

2,107,180

Additions

-

39,061

-

50,390

89,451

Disposals

-

-

-

(51,729

)

(51,729

)

At 31 March 2026

5,062

1,246,660

22,567

870,613

2,144,902

DEPRECIATION

At 1 April 2025

5,062

962,286

22,074

477,649

1,467,071

Charge for year

-

71,114

74

108,108

179,296

Eliminated on disposal

-

-

-

(39,454

)

(39,454

)

At 31 March 2026

5,062

1,033,400

22,148

546,303

1,606,913

NET BOOK VALUE

At 31 March 2026

-

213,260

419

324,310

537,989

At 31 March 2025

-

245,313

493

394,303

640,109

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,137,767

1,183,501

Other debtors

25,050

-

1,162,817

1,183,501

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

154,460

134,290

Trade creditors

611,787

652,628

Tax

69,971

74,484

Social security and other taxes

42,120

20,391

Other creditors

4,212

18,165

Directors' current accounts

219

1,703

Accruals and deferred income

523,237

478,596

1,406,006

1,380,257

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

8,404

134,290

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

30,070

A Ordinary

£1

30,070

30,070

10

B Ordinary

£1

10

10

10

C Ordinary

£1

10

10

10

D Ordinary

£1

10

10

1

E Ordinary

£1

1

1

1

F Ordinary

£1

1

1

30,102

30,102

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2025

975,832

9,998

985,830

Profit for the year

147,778

147,778

Dividends

(188,970

)

(188,970

)

At 31 March 2026

934,640

9,998

944,638