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Registered Number: 12043189
England and Wales
Unaudited Filleted Accounts
for the year ended 30 June 2026
for
D.M.C BODY SHOP LTD

Registered Number: 12043189 D.M.C Body Shop Ltd Balance Sheet As at 30 June 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 9,644 |  | 9,183
Creditors: amount falling due within one year | 4 | (15,882) |  | (19,117)
Net current assets |  | (6,238) |  | (9,934)
Total assets less current liabilities |  | (6,238) |  | (9,934)
Net assets |  | (6,238) |  | (9,934)
Capital and reserves |  |  |
Called up share capital | 5 | 1 |  | 1
Profit and loss account |  | (6,239) |  | (9,935)
Shareholders' funds |  | (6,238) |  | (9,934)
For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 17 July 2026 and were signed by:
------------------------------- Mr D J P Cook Director
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D.M.C Body Shop Ltd Notes to the Financial Statements For the year ended 30 June 2026
General Information D.M.C Body Shop Ltd is a private company, limited by shares, registered in England and Wales, registration number 12043189, registration address Flat 22 Robertshaw House, Foldsgate Close, Lyndhurst, SO43 7BZ. The presentation currency is £ sterling.
1. | Accounting policies 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). Going concern basis The company is reporting a net liability position at the year end, and the director is undertaking a review of future plans for returning the company to a net asset position. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements. 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 from the sale of goods is recognised where the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other debtors | 9,644 |  | 9,183
| 9,644 |  | 9,183
4. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank loans & overdrafts | 5,107 |  | 6,701
Taxation and social security costs | 9,075 |  | 11,816
Other creditors | 1,700 |  | 600
| 15,882 |  | 19,117
5. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
6. | Advances and Credits Director's loan During the year the director operated an overdrawn current account which constitutes an advance by the company. The advance was interest free, had no fixed repayment date, and was unsecured. The amounts were as follows:
Current year (2026)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Director's loan | 9,183 |  | 4,427 |  | - |  | 3,966 |  | - |  | - |  | 9,644
| 9,183 |  | 4,427 |  | - |  | 3,966 |  | - |  | - |  | 9,644
Previous year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Director's loan | 3,709 |  | 7,149 |  | - |  | 1,675 |  | - |  | - |  | 9,183
| 3,709 |  | 7,149 |  | - |  | 1,675 |  | - |  | - |  | 9,183
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