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Company Registration No. 09932415 (England and Wales)
DNM Design Limited Unaudited accounts for the year ended 31 December 2025
DNM Design Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
DNM Design Limited Company Information for the year ended 31 December 2025
Director
David Morgan
Company Number
09932415 (England and Wales)
Registered Office
5 Ash Crescent Tutshill Chepstow Gwent NP16 7FL England
Accountants
Chepstow Small Business Accountants Ltd 1 Oak Bluff Pwllmeyric Chepstow Monmouthshire NP16 6JZ
- 3 -
DNM Design Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
145 
295 
Current assets
Inventories
13,000 
13,000 
Debtors
5
85,017 
118,536 
98,017 
131,536 
Creditors: amounts falling due within one year
6
(118,898)
(148,393)
Net current liabilities
(20,881)
(16,857)
Total assets less current liabilities
(20,736)
(16,562)
Creditors: amounts falling due after more than one year
7
(26,260)
(36,010)
Provisions for liabilities
Deferred tax
- 
(56)
Net liabilities
(46,996)
(52,628)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(47,096)
(52,728)
Shareholders' funds
(46,996)
(52,628)
For the year ending 31 December 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 October 2026 and were signed on its behalf by
David Morgan Director Company Registration No. 09932415
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DNM Design Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
DNM Design Limited is a private company, limited by shares, registered in England and Wales, registration number 09932415. The registered office is 5 Ash Crescent, Tutshill, Chepstow, Gwent, NP16 7FL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
- 5 -
DNM Design Limited Notes to the Accounts for the year ended 31 December 2025
Going Concern The company is reliant on the support of the director and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis. This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. ON BEHALF OF THE BOARD David Morgan - Director 19th October 2026
- 6 -
DNM Design Limited Notes to the Accounts for the year ended 31 December 2025
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Computer equipment
33.33% on cost
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Presentation currency
The accounts are presented in £ sterling.
Other Financial Commitments
At the Balance Sheet date the company had other financial commitments in the form of operating leases totalling £1,520 (2024 - £1,314)
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
450 
333 
783 
At 31 December 2025
450 
333 
783 
Depreciation
At 1 January 2025
257 
231 
488 
Charge for the year
48 
102 
150 
At 31 December 2025
305 
333 
638 
Net book value
At 31 December 2025
145 
- 
145 
At 31 December 2024
193 
102 
295 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
53,197 
1,982 
Other debtors
31,820 
116,554 
85,017 
118,536 
- 7 -
DNM Design Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
65,190 
83,926 
VAT
8,096 
2,149 
Trade creditors
3,217 
3,218 
Taxes and social security
24,004 
23,728 
Other creditors
18,391 
33,642 
Accruals
- 
1,730 
118,898 
148,393 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
26,260 
36,010 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 8 -