Registered number
11569807
DME Fire Engineering Limited
Unaudited Filleted Accounts
30 September 2023
DME Fire Engineering Limited
Registered number: 11569807
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 16,225 4,967
Current assets
Debtors 4 49,493 27,016
Cash at bank and in hand 4,259 3,673
53,752 30,689
Creditors: amounts falling due within one year 5 (27,304) (26,715)
Net current assets 26,448 3,974
Net assets 42,673 8,941
Capital and reserves
Called up share capital 2 2
Profit and loss account 42,671 8,939
Shareholders' funds 42,673 8,941
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Dean N Smith
Director
Approved by the board on 9 January 2024
DME Fire Engineering Limited
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 33% reducing balance
Plant and machinery 20% reducing balance
Motor vehicles 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Office equipment Plant and machinery Motor vehicles Total
£ £ £ £
Cost
At 1 October 2022 783 4,333 9,598 14,714
Additions - - 14,700 14,700
Disposals - - (9,598) (9,598)
At 30 September 2023 783 4,333 14,700 19,816
Depreciation
At 1 October 2022 627 2,558 6,562 9,747
Charge for the year 52 354 - 406
On disposals - - (6,562) (6,562)
At 30 September 2023 679 2,912 - 3,591
Net book value
At 30 September 2023 104 1,421 14,700 16,225
At 30 September 2022 156 1,775 3,036 4,967
4 Debtors 2023 2022
£ £
Trade debtors - 7,950
Other debtors 49,493 19,066
49,493 27,016
5 Creditors: amounts falling due within one year 2023 2022
£ £
Obligations under finance lease and hire purchase contracts - 3,595
Trade creditors 156 156
Taxation and social security costs 20,134 21,934
Directors loan account 6,279 315
Other creditors 735 715
27,304 26,715
6 Other information
DME Fire Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
211 Manchester New Road
Alkrington
Middleton
Manchester
M24 1JT
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