DMS Engineering Maintenance Ltd

DMS Engineering Maintenance Ltd
Registered number:		08320305
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		55,991			55,132

Current assets
Stocks		29,000			29,000
Debtors	4	358,793			270,284
Cash at bank and in hand		2,502			31,858
		390,295			331,142

Creditors: amounts falling due within one year	5	(134,416)			(142,662)

Net current assets			255,879			188,480

Total assets less current liabilities			311,870			243,612


Provisions for liabilities			(13,987)			(13,050)


Net assets			297,883			230,562

Capital and reserves
Called up share capital			100			100
Profit and loss account			297,783			230,462

Shareholders' funds			297,883			230,562

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B P Ambroziak
Director
Approved by the board on 19 August 2026

DMS Engineering Maintenance Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction 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.

	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.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					7		5


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 January 2025							143,999
	Additions							23,787
	Disposals							(9,500)
	At 31 December 2025							158,286

	Depreciation
	At 1 January 2025							88,867
	Charge for the year							18,663
	On disposals							(5,235)
	At 31 December 2025							102,295

	Net book value
	At 31 December 2025							55,991
	At 31 December 2024							55,132




4	Debtors					2025		2024
£							£

	Trade debtors					306,919		254,670
	Accrued income					9,339		15,614
	Other debtors					42,535		-
						358,793		270,284


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					18,596		37,750
	Trade creditors					17,416		15,696
	Accruals					1,355		1,290
	Corporation tax					30,823		15,618
	Other taxes and social security costs					55,286		61,602
	Other creditors					10,940		10,706
						134,416		142,662


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	B P Ambroziak
	Repayable on demand	-		28,231		-		28,231

		-		28,231		-		28,231


7	Other information

	DMS Engineering Maintenance Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 15J Wintersells Road
	Byfleet
	West Byfleet
	KT14 7LF