DM Constructions (Worksop) Ltd Accounts






	DM Constructions (Worksop) Ltd
	Company No. 06362003
	Information for Filing with The Registrar
	30 November 2025

The Director presents his report and the accounts for the year ended 30 November 2025.

Principal activities

The principal activity of the company during the year under review was general building and property development.
-

Director

The Director who served at any time during the year was as follows:

D.Milner




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D.Milner
Director
14 August 2026

at	30 November 2025
Company No.		06362003	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	-	-
	Tangible assets		5	-	8,743
	Investment property		6	317,000	305,000
				317,000	313,743
Current assets
	Debtors		7	-	23,160
	Cash at bank and in hand			354,406	342,521
				354,406	365,681
Creditors: Amount falling due within one year			8	(63,358)	(34,735)
Net current assets				291,048	330,946
Total assets less current liabilities				608,048	644,689
Provisions for liabilities
	Deferred taxation			(32,103)	(29,692)
Net assets				575,945	614,997

Capital and reserves
	Called up share capital			100	100
	Profit and loss account		10	575,845	614,897

Total equity				575,945	614,997


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 14 August 2026 and signed on its behalf by:
D.Milner
Director
14 August 2026

for the year ended 30 November 2025

1

General information

DM Constructions (Worksop) Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06362003

Its registered office is:

Thievesdale Farm

Thievesdale Lane

Worksop

S81 0PG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • 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 transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

20% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
		2025	2024
		Number	Number
	The average monthly number of employees (including directors) during the year was:	0	2

4	Intangible fixed assets
			Goodwill	Patents and trade-marks	Development costs	Other	Total
			£	£	£	£	£
		Cost
		At 1 December 2024	8,000	-	-	-	8,000
		Disposals	(8,000)	-	-	-	(8,000)
		Amortisation and impairment
		At 1 December 2024	8,000	-	-	-	8,000
		Disposals	(8,000)	-	-	-	(8,000)

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 December 2024	-	954	13,995	1,620	16,569
		Disposals	-	(954)	(13,995)	(1,620)	(16,569)
		Depreciation
		At 1 December 2024	-	635	6,123	1,068	7,826
		Disposals	-	(635)	(6,123)	(1,068)	(7,826)
		Net book values
		At 30 November 2024	-	319	7,872	552	8,743

6	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 December 2024	305,000
		Revaluation	12,000
		At 30 November 2025	317,000

		The investment properties were revalued on the 30 November 2025 by the directors using an online residential property valuation tool.

7	Debtors
			2025	2024
			£	£
		Trade debtors	-	23,160
			-	23,160

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£
		Trade creditors	-	1,997
		Taxes and social security	3,777	24,716
		Loans from directors	58,859	8,022
		Accruals and deferred income	722	-
			63,358	34,735

9

Share Capital

100 £1 Shares fully paid up

10

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.