REGISTERED NUMBER: 06569449 (England and Wales)

DB DESIGN & BUILD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Bowles

J D Bowles

A Bowles

SECRETARY:

A Bowles

REGISTERED OFFICE:

The Retreat Plaxtol Lane

Plaxtol

Sevenoaks

Kent

TN15 0PZ

REGISTERED NUMBER:

06569449 (England and Wales)

ACCOUNTANTS:

Lakeview Southern Limited

Chartered Accountants

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

FIXED ASSETS

Tangible assets

4

85,878

84,221

CURRENT ASSETS

Debtors

5

708,973

288,842

Cash at bank

865,732

1,222,210

1,574,705

1,511,052

CREDITORS

Amounts falling due within one year

6

222,345

197,698

NET CURRENT ASSETS

1,352,360

1,313,354

TOTAL ASSETS LESS CURRENT LIABILITIES

1,438,238

1,397,575

CREDITORS

Amounts falling due after more than one year

7

(10,639

)

(17,057

)

PROVISIONS FOR LIABILITIES

(18,527

)

(17,925

)

NET ASSETS

1,409,072

1,362,593

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,409,062

1,362,583

SHAREHOLDERS' FUNDS

1,409,072

1,362,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 21 July 2026 and were signed on its behalf by:

D C Bowles - Director

1.	STATUTORY INFORMATION

DB Design & Build 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 for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Amounts recoverable on contracts are recognised when services have been delivered but not yet invoiced.

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

-

20% 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

239,551

Additions

27,636

Disposals

(21,500

)

At 30 April 2026

245,687

DEPRECIATION

At 1 May 2025

155,330

Charge for year

21,470

Eliminated on disposal

(16,991

)

At 30 April 2026

159,809

NET BOOK VALUE

At 30 April 2026

85,878

At 30 April 2025

84,221

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

120,199

-

Amounts recoverable on contract

200,674

2,548

Other debtors

388,100

286,294

708,973

288,842

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

6,418

6,184

Trade creditors

130,386

62,046

Taxation and social security

25,637

40,710

Other creditors

59,904

88,758

222,345

197,698

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

10,639

17,057

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Hire purchase contracts

17,057

23,242

Hire purchase contracts are secured on the assets to which they relate.

9.	RELATED PARTY DISCLOSURES

At the year end the company owed the directors £18,694 (2025: £26,752).

At the year end the company was owed £187,507 (2025: £102,304) by DB Design & Build (Ightham) Ltd, a company that the directors have an interest in.

At the year end the company was owed £192,489 (2025: £181,167) by DB Design & Build (Tonbridge) Ltd, a company that the directors have an interest in.