Dime Construction Ltd

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Dime Construction Ltd For The Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dime Construction Ltd For The Year Ended 30 April 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Dime Construction Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dime Construction Ltd and state those matters that we have agreed to state to the directors of Dime Construction Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dime Construction Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Dime Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dime Construction Ltd . You consider that Dime Construction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Dime Construction Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10 August 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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Dime Construction Ltd

Statement of Financial Position

As At 30 April 2026

Statement of Financial Position

Registered number: 13169871

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		-		11,176

			-		11,176
CURRENT ASSETS
Debtors		15,819		49,967
Cash at bank and in hand		2,320		7,218

		18,139		57,185
Creditors: Amounts Falling Due Within One Year		(17,327 )		(19,843 )

NET CURRENT ASSETS (LIABILITIES)			812		37,342

TOTAL ASSETS LESS CURRENT LIABILITIES			812		48,518

NET ASSETS			812		48,518

CAPITAL AND RESERVES
Called up share capital	5		10		10
Income Statement			802		48,508

SHAREHOLDERS' FUNDS			812		48,518

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Dime Construction Ltd

Statement of Financial Position (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 Income Statement.

On behalf of the board

Mr Dmitrii Lacatus

Director

10 August 2026

The notes on pages 4 to 5 form part of these financial statements.

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Dime Construction Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Dime Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13169871 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.

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, excluding discounts, rebates, value added tax and other sales tax.

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:

Plant & machinery	25% reducing balance
Motor vehicles	25% reducing balance
Fixtures & fittings	25% reducing balance
Computer equipment	33% reducing balance

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 income statement 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 income statement as incurred.

2.5. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Dime Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible assets

	Plant & machinery	Motor vehicles	Fixtures & fittings	Computer equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2025	3,713	22,328	1,230	5,527	32,798
Disposals	(3,713 )	(22,328 )	(1,230 )	(5,527 )	(32,798 )

As at 30 April 2026	-	-	-	-	-

Depreciation
As at 1 May 2025	2,452	15,263	434	3,473	21,622
Disposals	(2,452 )	(15,263 )	(434 )	(3,473 )	(21,622 )

As at 30 April 2026	-	-	-	-	-

Net Book Value
As at 30 April 2026	-	-	-	-	-

As at 1 May 2025	1,261	7,065	796	2,054	11,176

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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