Registration number:
D & M Structural Services Limited
for the year ended 31 March 2026
D & M Structural Services Limited
Contents
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Company Information |
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Directors' Report |
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Accountants' Report |
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Profit and Loss Account |
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Statement of Comprehensive Income |
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Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Financial Statements |
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Detailed Profit and Loss Account |
D & M Structural Services Limited
Company Information
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Directors |
Mr Michael Edwin Allan Mrs Debra Jane Allan |
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Company secretary |
Mrs Debra Jane Allan |
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Registered office |
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Accountants |
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D & M Structural Services Limited
Directors' Report for the year ended 31 March 2026
The directors present their report and the financial statements for the year ended 31 March 2026.
Directors of the company
The directors who held office during the year were as follows:
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Financial Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
D & M Structural Services Limited
for the Year Ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D & M Structural Services Limited for the year ended 31 March 2026 as set out on pages 4 to 12 from the company's accounting records and from information and explanations you have given us.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at
http://www.ifa.org.uk/.
This report is made solely to the Board of Directors of D & M Structural Services Limited, as a body, in accordance with the terms of our engagement letter dated 6 October 2000. Our work has been undertaken solely to prepare for your approval the accounts of D & M Structural Services Limited and state those matters that we have agreed to state to the Board of Directors of D & M Structural Services Limited, as a body, in this report in accordance with guidance issued by the IFA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D & M Structural Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that D & M Structural Services Limited 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 of D & M Structural Services Limited. You consider that D & M Structural Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D & M Structural Services Limited. 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 statutory accounts.
Scarborough
North Yorkshire
YO11 1HE
D & M Structural Services Limited
Profit and Loss Account for the year ended 31 March 2026
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Note |
2026 |
2025 |
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Turnover |
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Gross profit |
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Administrative expenses |
( |
( |
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Operating profit |
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Other interest receivable and similar income |
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Profit before tax |
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Tax on profit |
( |
( |
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Profit for the financial year |
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The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
D & M Structural Services Limited
Statement of Comprehensive Income for the year ended 31 March 2026
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2026 |
2025 |
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Profit for the year |
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Total comprehensive income for the year |
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D & M Structural Services Limited
(Registration number: 04052163)
Balance Sheet as at 31 March 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
2 |
2 |
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Retained earnings |
6,496 |
7,742 |
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Shareholders' funds |
6,498 |
7,744 |
For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
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D & M Structural Services Limited
Statement of Changes in Equity for the year ended 31 March 2026
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Share capital |
Retained earnings |
Total |
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At 1 April 2025 |
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Profit for the year |
- |
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Dividends |
- |
( |
( |
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At 31 March 2026 |
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Share capital |
Retained earnings |
Total |
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At 1 April 2024 |
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Profit for the year |
- |
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Dividends |
- |
( |
( |
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At 31 March 2025 |
2 |
7,742 |
7,744 |
D & M Structural Services Limited
Notes to the Unaudited Financial Statements for the year ended 31 March 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
D & M Structural Services Limited
Notes to the Unaudited Financial Statements for the year ended 31 March 2026
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Depreciation method and rate for tangible assets |
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Asset class |
Depreciation method and rate |
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Office Equipment |
3 years straight line |
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Fixtures and Fittings |
20% on written down value |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
D & M Structural Services Limited
Notes to the Unaudited Financial Statements for the year ended 31 March 2026
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
D & M Structural Services Limited
Notes to the Unaudited Financial Statements for the year ended 31 March 2026
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Tangible assets |
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Fixtures, fittings and office equipment |
Total |
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Cost or valuation |
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At 1 April 2025 |
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At 31 March 2026 |
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Depreciation |
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At 1 April 2025 |
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Charge for the year |
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At 31 March 2026 |
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Carrying amount |
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At 31 March 2026 |
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At 31 March 2025 |
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debtors |
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Current |
2026 |
2025 |
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Trade debtors |
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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D & M Structural Services Limited
Notes to the Unaudited Financial Statements for the year ended 31 March 2026
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Loans and borrowings |
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2026 |
2025 |
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Non-current loans and borrowings |
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Directors loan |
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Dividends |
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2026 |
2025 |
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Current year interim dividend paid |
39,400 |
24,655 |
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Share capital |
Allotted, called up and fully paid shares
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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Ordinary of £1 each |
2 |
2 |
2 |
2 |
D & M Structural Services Limited
Detailed Profit and Loss Account for the year ended 31 March 2026
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2026 |
2025 |
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Turnover (analysed below) |
80,820 |
66,040 |
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Gross profit (%) |
100% |
100% |
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Administrative expenses |
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Employment costs (analysed below) |
(25,200) |
(25,200) |
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Establishment costs (analysed below) |
(4,162) |
(4,042) |
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General administrative expenses (analysed below) |
(4,370) |
(4,206) |
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Finance charges (analysed below) |
(126) |
(117) |
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Depreciation costs (analysed below) |
(142) |
(147) |
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(34,000) |
(33,712) |
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Operating profit |
46,820 |
32,328 |
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Other interest receivable and similar income (analysed below) |
284 |
180 |
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Profit before tax |
47,104 |
32,508 |
D & M Structural Services Limited
Detailed Profit and Loss Account for the year ended 31 March 2026
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2026 |
2025 |
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Turnover |
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Sale of goods, UK |
80,820 |
66,040 |
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Employment costs |
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Directors remuneration |
(25,200) |
(25,200) |
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Establishment costs |
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Utility costs and subsistence |
(2,725) |
(2,743) |
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Insurance |
(1,071) |
(1,071) |
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Repairs and renewals |
(366) |
(228) |
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(4,162) |
(4,042) |
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General administrative expenses |
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Telephone and fax |
(1,141) |
(1,228) |
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Printing, postage and stationery |
(466) |
(441) |
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Sundry expenses |
(397) |
(438) |
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Travel |
(1,221) |
(984) |
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Accountancy fees |
(1,145) |
(1,115) |
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(4,370) |
(4,206) |
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Finance charges |
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Bank charges |
(126) |
(117) |
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Depreciation costs |
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Depreciation of fixtures and fittings (owned) |
(18) |
(23) |
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Depreciation of office equipment (owned) |
(124) |
(124) |
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(142) |
(147) |
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Other interest receivable and similar income |
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Bank interest receivable |
284 |
180 |