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REGISTERED NUMBER: 06388162 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

D & S ENGINEERS LTD

D & S ENGINEERS LTD (REGISTERED NUMBER: 06388162)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & S ENGINEERS LTD

COMPANY INFORMATION
for the Year Ended 31 October 2023







DIRECTORS: Mrs R M Dearlove
M P Dearlove





SECRETARY:





REGISTERED OFFICE: Blacksmiths Shop
Main Street
Swine
Hull
East Yorkshire
HU11 4JE





REGISTERED NUMBER: 06388162 (England and Wales)





ACCOUNTANTS: The Accountancy & Administration Bureau
31 Thornfields
Thorngumbald
East Riding

D & S ENGINEERS LTD (REGISTERED NUMBER: 06388162)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,356 23,682

CURRENT ASSETS
Debtors 5 134,290 72,855
Cash at bank and in hand 181,136 191,844
315,426 264,699
CREDITORS
Amounts falling due within one year 6 68,776 56,566
NET CURRENT ASSETS 246,650 208,133
TOTAL ASSETS LESS CURRENT
LIABILITIES

300,006

231,815

CREDITORS
Amounts falling due after more than one
year

7

(4,739

)

(8,369

)

PROVISIONS FOR LIABILITIES (13,339 ) (4,500 )
NET ASSETS 281,928 218,946

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 281,828 218,846
SHAREHOLDERS' FUNDS 281,928 218,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

D & S ENGINEERS LTD (REGISTERED NUMBER: 06388162)

BALANCE SHEET - continued
31 October 2023


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 5 February 2024 and were signed on its behalf by:





M P Dearlove - Director


D & S ENGINEERS LTD (REGISTERED NUMBER: 06388162)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

D & S Engineers Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% on cost

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2022 - 3 ) .

D & S ENGINEERS LTD (REGISTERED NUMBER: 06388162)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 70,341
Additions 37,702
Disposals (20,407 )
At 31 October 2023 87,636
DEPRECIATION
At 1 November 2022 46,659
Charge for year 8,027
Eliminated on disposal (20,406 )
At 31 October 2023 34,280
NET BOOK VALUE
At 31 October 2023 53,356
At 31 October 2022 23,682

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 October 2023 28,490
DEPRECIATION
At 1 November 2022 8,060
Charge for year 7,122
At 31 October 2023 15,182
NET BOOK VALUE
At 31 October 2023 13,308
At 31 October 2022 20,430

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 90,378 54,461
Other debtors 43,912 18,394
134,290 72,855

D & S ENGINEERS LTD (REGISTERED NUMBER: 06388162)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,630 3,630
Trade creditors 32,806 26,813
Taxation and social security 32,340 21,843
Other creditors - 4,280
68,776 56,566

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 4,739 8,369

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 8,369 11,999

The hire purchase loan is secured on the asset held

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
M P Dearlove
Balance outstanding at start of year 13,597 21,518
Amounts advanced 42,313 13,597
Amounts repaid (13,597 ) (21,518 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 42,313 13,597

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £45,000 (2022 - £40,000) were paid to the directors .