DB Construction (West Wilts) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04930078

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,000		5,000
Tangible Assets	5		3,461		3,650

			8,461		8,650
CURRENT ASSETS
Stocks	6	1,505		7,980
Debtors	7	14,561		1,102
Cash at bank and in hand		11,060		17,784

		27,126		26,866
Creditors: Amounts Falling Due Within One Year	8	(20,907 )		(28,716 )

NET CURRENT ASSETS (LIABILITIES)			6,219		(1,850 )

TOTAL ASSETS LESS CURRENT LIABILITIES			14,680		6,800

NET ASSETS			14,680		6,800

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			14,678		6,798

SHAREHOLDERS' FUNDS			14,680		6,800

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DB Construction (West Wilts) Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Bright Director	Mrs Nicola Bright Director
31 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DB Construction (West Wilts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04930078 . The registered office is Winderleaze, Elms Cross, Bradford on Avon, Wiltshire, BA15 2AD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year.

Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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DB Construction (West Wilts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	5,000

As at 31 May 2025	5,000

Net Book Value
As at 31 May 2025	5,000

As at 1 June 2024	5,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	8,683	5,501	-	14,184
Additions	198	-	429	627

As at 31 May 2025	8,881	5,501	429	14,811

Depreciation
As at 1 June 2024	6,339	4,195	-	10,534
Provided during the period	382	327	107	816

As at 31 May 2025	6,721	4,522	107	11,350

Net Book Value
As at 31 May 2025	2,160	979	322	3,461

As at 1 June 2024	2,344	1,306	-	3,650

6. Stocks

	2025	2024
	£	£
Materials	1,505	1,000
Work in progress	-	6,980

	1,505	7,980

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,417	-
Other debtors	1,144	1,102

	14,561	1,102

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DB Construction (West Wilts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,938	2,676
Bank loans and overdrafts	-	1,071
Other creditors	2,661	12,803
Taxation and social security	11,308	12,166

	20,907	28,716

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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