REGISTERED NUMBER: 02658463 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DOVETAIL BUILDING DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Beasley

L Fry

SECRETARY:

Mrs M C Fry

REGISTERED OFFICE:

Bonehill Farm

Bonehill Road

Mile Oak

Tamworth

Staffordshire

B78 3HP

REGISTERED NUMBER:

02658463 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

73,120

55,157

73,120

55,157

CURRENT ASSETS

Stocks

136,487

164,213

Debtors

6

15,987

17,596

Cash at bank and in hand

352,625

334,356

505,099

516,165

CREDITORS

Amounts falling due within one year

7

211,340

247,379

NET CURRENT ASSETS

293,759

268,786

TOTAL ASSETS LESS CURRENT LIABILITIES

366,879

323,943

CREDITORS

Amounts falling due after more than one year

8

(26,853

)

-

PROVISIONS FOR LIABILITIES

(10,700

)

(12,600

)

NET ASSETS

329,326

311,343

CAPITAL AND RESERVES

Called up share capital

10,100

10,100

Retained earnings

319,226

301,243

SHAREHOLDERS' FUNDS

329,326

311,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

R Beasley - Director

1.	STATUTORY INFORMATION

Dovetail Building Developments Limited is a private company limited by shares registered in England and Wales.The company's registered office is 9 Darell Croft, Sutton Coldfield,West Midlands, B76 1HU.

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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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.

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.

EMPLOYEES

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

5,000

AMORTISATION

At 1 January 2025

and 31 December 2025

5,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

62,303

6,171

92,885

161,359

Additions

2,250

1,524

47,793

51,567

Disposals

-

(1,035

)

(20,995

)

(22,030

)

At 31 December 2025

64,553

6,660

119,683

190,896

DEPRECIATION

At 1 January 2025

59,458

3,535

43,209

106,202

Charge for year

993

723

21,648

23,364

Eliminated on disposal

-

(882

)

(10,908

)

(11,790

)

At 31 December 2025

60,451

3,376

53,949

117,776

NET BOOK VALUE

At 31 December 2025

4,102

3,284

65,734

73,120

At 31 December 2024

2,845

2,636

49,676

55,157

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,514

12,169

Other debtors

4,473

5,427

15,987

17,596

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,237

-

Trade creditors

140,584

203,076

Amounts owed to group undertakings

7,200

4,800

Taxation and social security

57,890

35,054

Other creditors

3,429

4,449

211,340

247,379

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,853

-

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in paragraph 1AC.35 within Section 1A of FRS 102 to not disclose transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member