REGISTERED NUMBER: 07165707 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

DAG CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S M Jones

SECRETARY:

REGISTERED OFFICE:

4 Ger Y Coed

Clydach

United Kingdom

Swansea

SA6 5EZ

REGISTERED NUMBER:

07165707 (England and Wales)

ACCOUNTANTS:

Charles & Co

Chartered Certified Accountants

3 Murray Street

Llanelli

Carmarthenshire

SA15 1AQ

FIXED ASSETS

Tangible assets

4

11,875

15,442

CURRENT ASSETS

Stocks

2,000

11,000

Cash at bank

36,862

45,993

38,862

56,993

CREDITORS

Amounts falling due within one year

5

9,121

23,218

NET CURRENT ASSETS

29,741

33,775

TOTAL ASSETS LESS CURRENT LIABILITIES

41,616

49,217

CREDITORS

Amounts falling due after more than one year

6

23,611

23,603

NET ASSETS

18,005

25,614

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

18,004

25,613

18,005

25,614

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 September 2026 and were signed by:

S M Jones - Director

1.	STATUTORY INFORMATION

Dag 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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

7,668

12,750

1,813

22,231

DEPRECIATION

At 1 March 2025

2,760

3,188

841

6,789

Charge for year

982

2,390

195

3,567

At 28 February 2026

3,742

5,578

1,036

10,356

NET BOOK VALUE

At 28 February 2026

3,926

7,172

777

11,875

At 28 February 2025

4,908

9,562

972

15,442

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 7)

-

5,556

Trade creditors

2,118

3,501

Tax

2,161

1,649

VAT

-

5,852

Company Credit Card

-

2,128

Directors' loan accounts

42

132

Accrued expenses

4,800

4,400

9,121

23,218

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 7)

23,611

23,603

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,381

7.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

-

5,556

2026

2025

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

23,611

22,222

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,381