REGISTERED NUMBER: 01906852 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

Design and Management Contractors

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S M Robertson

S Short

SECRETARY:

Miss D Quinn

REGISTERED OFFICE:

Contract House

202 North Cray Road

Sidcup

Kent

DA14 5EH

REGISTERED NUMBER:

01906852 (England and Wales)

AUDITORS:

Bristow Burrell

Statutory Auditors

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

420,379

503,128

CURRENT ASSETS

Stocks

429,927

428,664

Debtors

6

2,897,532

2,869,411

Cash at bank

50,689

55,356

3,378,148

3,353,431

CREDITORS

Amounts falling due within one year

7

2,967,991

2,847,595

NET CURRENT ASSETS

410,157

505,836

TOTAL ASSETS LESS CURRENT LIABILITIES

830,536

1,008,964

CREDITORS

Amounts falling due after more than one year

8

(167,995

)

(341,913

)

PROVISIONS FOR LIABILITIES

(10,491

)

(17,636

)

NET ASSETS

652,050

649,415

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

651,950

649,315

SHAREHOLDERS' FUNDS

652,050

649,415

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

S Short - Director

1.	STATUTORY INFORMATION

Design and Management Contractors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis, the Directors have reviewed all relevant matters including those referred to in notes 17 and 19 and consider this basis to be appropriate.

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.

Right of Use Asset

-

Over the life of the lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Operating leases

Operating Leases have been recognised on the balance sheet as 'Right of Use Assets' and depreciated at rates applicable to the nature of the asset, as set out in Note 8. The corresponding liability has also been recognised including the underlying interest payable in the agreement as set out in note 11. Both interest and depreciation have been charged to the profit and loss in the year.

This is an early adoption of new disclosure requirement set out in FRS 102 which come into force on 1 January 2026. No adjustments have been made to the prior year.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 62 (2024 - 65 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Right of

Plant and

and

Motor

Use Asset

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 November 2024

492,772

59,266

371,570

107,664

1,031,272

Additions

120,010

-

-

-

120,010

At 31 October 2025

612,782

59,266

371,570

107,664

1,151,282

DEPRECIATION

At 1 November 2024

60,786

56,034

326,939

84,385

528,144

Charge for year

189,760

485

6,695

5,819

202,759

At 31 October 2025

250,546

56,519

333,634

90,204

730,903

NET BOOK VALUE

At 31 October 2025

362,236

2,747

37,936

17,460

420,379

At 31 October 2024

431,986

3,232

44,631

23,279

503,128

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

1,643,234

1,848,649

Other debtors

1,254,298

1,020,762

2,897,532

2,869,411

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

63,334

95,000

Finance leases (see note 9)

208,870

161,256

Trade creditors

1,371,212

1,152,968

Taxation and social security

759,942

730,285

Other creditors

564,633

708,086

2,967,991

2,847,595

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

63,334

Finance leases (see note 9)

167,995

278,579

167,995

341,913

9.	LEASING AGREEMENTS

Minimum lease payments under operating leases fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

208,870

161,256

Between one and five years

167,995

278,579

376,865

439,835

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

63,334

158,334

Invoice discount monies due to Bibby Financial Services are secured by way of a charge over book debts and these totalled £744,900 [Royal Bank of Scotland Invoice Finance (2024: £323,765)] at the year end.The CBIL loan from Natwest Bank PLC is secured by way of a fixed and floating charge over the assets of the company.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

49

Ordinary A

£1

49

49

51

Ordinary B

£1

51

51

100

100

12.

RESERVES

Retained

earnings

£

At 1 November 2024

649,315

Profit for the year

84,540

Dividends

(81,905

)

At 31 October 2025

651,950

13.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

R C Spicer (Senior Statutory Auditor)

for and on behalf of Bristow Burrell

14.	RELATED PARTY DISCLOSURES

In the year the company paid dividends of £81,905 (2024: £91,385) to First Facilities Group Limited a company owned by the directors and £Nil (2024: £51,000) to Design & Management (Holdings) Limited.

15.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

16.	ULTIMATE CONTROLLING PARTY

The Directors consider that during the year Mr Terry Quinn was the ultimate controlling party of the company by virtue of his 100% shareholding in Design & Management Holdings Limited which is the major shareholder of the company .