DCDC CIVILS LTD


Director	DIACONU, Catalin Ion


Registered Address	14 Langton Close
	Slough
	SL1 5NB


Registered Number	13662901 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		29,215		31,519
			29,215		31,519
Current assets
Debtors		252,130		129,801
		252,130		129,801
Creditors amounts falling due within one year	4	(79,582)		(39,386)
Net current assets (liabilities)			172,548		90,415
Total assets less current liabilities			201,763		121,934
Creditors amounts falling due after one year	5		(2,214)		(4,822)
Net assets			199,549		117,112
Capital and reserves
Called up share capital			1		1
Profit and loss account			199,548		117,111
Shareholders' funds			199,549		117,112

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 July 2026, and are signed on its behalf by:

DIACONU, Catalin Ion
Director
Registered Company No. 13662901

DCDC CIVILS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	20
	Plant and machinery	20
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 November 24	5,719	25,800	-	31,519
Additions	-	-	5,000	5,000
At 31 October 25	5,719	25,800	5,000	36,519
Depreciation and impairment
Charge for year	1,144	5,160	1,000	7,304
At 31 October 25	1,144	5,160	1,000	7,304
Net book value
At 31 October 25	4,575	20,640	4,000	29,215
At 31 October 24	5,719	25,800	-	31,519

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	641	-
Bank borrowings and overdrafts	27,878	19,927
Taxation and social security	48,612	19,459
Other creditors	2,451	-
Total	79,582	39,386

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,214	4,822
Total	2,214	4,822