DPC Screeding Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01852886

DPC SCREEDING LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

DPC SCREEDING LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	60,821	44,970
Investments	6	3,500	3,500
		--------	--------
		64,321	48,470

Current assets

Stocks		6,200	6,010
Debtors	7	99,595	99,421
Cash at bank and in hand		30,117	42,519
		---------	---------
		135,912	147,950

Creditors: amounts falling due within one year	8	( 77,954)		( 66,002)
		---------		---------
Net current assets			57,958	81,948
			---------	---------
Total assets less current liabilities			122,279	130,418

Creditors: amounts falling due after more than one year	9		( 29,091)	( 5,000)

Provisions	( 11,556)	( 11,243)
	---------	---------
Net assets	81,632	114,175
	---------	---------

DPC SCREEDING LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	81,532	114,075
	--------	---------
Shareholders funds	81,632	114,175
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

J Taunch

Director

Company registration number: 01852886

DPC SCREEDING LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Brunswick Industrial Estate, Brunswick Village, Newcastle upon Tyne, NE13 7BA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. Consolidation The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and equipment	-	25% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end.

Provisions

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Tangible assets

Plant and machinery	Fixtures and fittings	Motor vehicles	Total
£	£	£	£

Cost
At 1 January 2025	91,558	5,076	128,206	224,840
Additions	1,320	911	38,703	40,934
Disposals	–	–	( 29,250)	( 29,250)
	--------	-------	---------	---------
At 31 December 2025	92,878	5,987	137,659	236,524
	--------	-------	---------	---------
Depreciation
At 1 January 2025	89,545	3,897	86,428	179,870
Charge for the year	833	313	18,847	19,993
Disposals	–	–	( 24,160)	( 24,160)
	--------	-------	---------	---------
At 31 December 2025	90,378	4,210	81,115	175,703
	--------	-------	---------	---------
Carrying amount
At 31 December 2025	2,500	1,777	56,544	60,821
	--------	-------	---------	---------
At 31 December 2024	2,013	1,179	41,778	44,970
	--------	-------	---------	---------

6. Investments

	Shares in group undertakings
	£

Cost
At 1 January 2025 and 31 December 2025	3,500
	-------
Impairment
At 1 January 2025 and 31 December 2025	–
	-------

Carrying amount
At 31 December 2025	3,500
	-------
At 31 December 2024	3,500
	-------

7. Debtors

	2025	2024
	£	£

Trade debtors	60,642	67,021
Other debtors	38,953	32,400
	--------	--------
	99,595	99,421
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£

Bank loans and overdrafts	5,000	10,000
Trade creditors	38,369	25,908
Corporation tax	6,832	16,700
Social security and other taxes	4,760	4,192
Other creditors	22,993	9,202
	--------	--------
	77,954	66,002
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£

Bank loans and overdrafts	–	5,000
Other creditors	29,091	–
	--------	-------
	29,091	5,000
	--------	-------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£

Later than 1 year and not later than 5 years	13,740	18,205
Later than 5 years	238,500	256,500
	---------	---------
	252,240	274,705
	---------	---------

11. Directors' advances, credits and guarantees

Advances to directors are accounted for as part of the movement on the directors' current accounts with the company. There were no advances during the year as both directors' current accounts remained in credit throughout the period.