REGISTERED NUMBER: 08822663 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

D D C Civil Engineering & Construction

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

C Richards

D M Parry

D Griffiths

Secretary:

Registered office:

69 Pritchard Street

Tonyrefail

CF39 8PB

Registered number:

08822663 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Tangible assets

4

13,110

17,480

Current assets

Debtors

5

40,343

33,814

Cash at bank

318,183

193,988

358,526

227,802

Creditors

Amounts falling due within one year

6

76,387

38,035

Net current assets

282,139

189,767

Total assets less current liabilities

295,249

207,247

Creditors

Amounts falling due after more than one year

7

(5,199

)

(9,005

)

Provisions for liabilities

(3,278

)

(3,952

)

Net assets

286,772

194,290

Capital and reserves

Called up share capital

3

3

Retained earnings

286,769

194,287

Shareholders' funds

286,772

194,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

D M Parry - Director

1.	Statutory information

D D C Civil Engineering & Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

1,645

44,085

45,730

Depreciation

At 1 January 2025

1,322

26,928

28,250

Charge for year

81

4,289

4,370

At 31 December 2025

1,403

31,217

32,620

Net book value

At 31 December 2025

242

12,868

13,110

At 31 December 2024

323

17,157

17,480

Motor vehicles included in fixed assets with a net book value of £15,218 (2023 £20,291 ) are on hire purchase.

5.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

13,985

11,963

Other debtors

26,358

21,851

40,343

33,814

6.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Hire purchase contracts

3,806

5,452

Trade creditors

3,891

3,374

Taxation and social security

61,992

21,795

Other creditors

6,698

7,414

76,387

38,035

7.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Hire purchase contracts

5,199

9,005

8.	Post balance sheet events

C Richard, director & shareholder and D Griffiths, director and shareholder will be retiring in February 2026

9.	Ultimate controlling party

the ultimate controlling parties are C Richards, D Parry and D Griffiths who own 100% of the companies share capital.