Dtm Logistics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09160319

		30 November 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		997,501		1,175,167

			997,501		1,175,167
CURRENT ASSETS
Stocks	5	110,125		77,755
Debtors	6	831,491		488,764
Cash at bank and in hand		6,904		124,296

		948,520		690,815
Creditors: Amounts Falling Due Within One Year	7	(898,323 )		(710,952 )

NET CURRENT ASSETS (LIABILITIES)			50,197		(20,137 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,047,698		1,155,030

Creditors: Amounts Falling Due After More Than One Year	8		(479,893 )		(512,351 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(119,529 )		(119,529 )

NET ASSETS			448,276		523,150

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			448,176		523,050

SHAREHOLDERS' FUNDS			448,276		523,150

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Dtm Logistics Limited

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Crouch

Director

28/07/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dtm Logistics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09160319 . The registered office is Ashmore 2nd Floor Agriculture House, Newbold Terrace, Leamington Spa, CV32 4EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	25% straight line basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 14 (2024: 23)

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Dtm Logistics Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 30 November 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	1,596,782	43,111	-	1,639,893
Additions	-	9,912	1,251	11,163

As at 30 November 2025	1,596,782	53,023	1,251	1,651,056

Depreciation
As at 1 September 2024	441,720	23,006	-	464,726
Provided during the period	181,012	7,504	313	188,829

As at 30 November 2025	622,732	30,510	313	653,555

Net Book Value
As at 30 November 2025	974,050	22,513	938	997,501

As at 1 September 2024	1,155,062	20,105	-	1,175,167

5. Stocks

	30 November 2025	31 August 2024
	£	£
Work in progress	110,125	77,755

6. Debtors

	30 November 2025	31 August 2024
	£	£
Due within one year
Trade debtors	384,369	366,867
Other debtors	447,122	121,897

	831,491	488,764

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	93,863	303,156
Trade creditors	633,353	289,727
Bank loans and overdrafts	-	11,986
Other creditors	128,286	11,310
Taxation and social security	42,821	94,773

	898,323	710,952

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Dtm Logistics Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 30 November 2025

8. Creditors: Amounts Falling Due After More Than One Year

	30 November 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	479,893	512,351

9. Obligations Under Finance Leases and Hire Purchase

	30 November 2025	31 August 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	93,863	303,156
Later than one year and not later than five years	479,893	512,351

	573,756	815,507

	573,756	815,507

10. Share Capital

	30 November 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	100	100

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