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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01994160 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01994160 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 01994160 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01994160 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01994160 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01994160 dpl-frs:CostSales 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales 2021-06-30 01994160 dpl-frs:CostSales 2022-06-30 01994160 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 01994160 frs-bus:Director1 2021-07-01 2022-06-30 01994160 frs-bus:Director1 2021-06-30 01994160 frs-bus:Director1 2022-06-30 01994160 1 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 1 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 1 2022-06-30 01994160 2 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 2 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 2 2022-06-30 01994160 3 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 3 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 3 2022-06-30 01994160 4 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 4 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 4 2022-06-30 01994160 5 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 5 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 5 2022-06-30 01994160 6 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 6 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 6 2022-06-30 01994160 7 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 7 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 7 2022-06-30 01994160 8 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 8 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 8 2022-06-30 01994160 9 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 9 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 9 2022-06-30 01994160 10 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 10 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 10 2022-06-30 01994160 11 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 11 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 11 2022-06-30 01994160 12 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 12 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 12 2022-06-30 01994160 13 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 13 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 13 2022-06-30 01994160 14 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 14 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 14 2022-06-30 01994160 15 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 15 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 15 2022-06-30 01994160 16 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 16 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 16 2022-06-30 01994160 17 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 17 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 17 2022-06-30 01994160 18 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 18 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 18 2022-06-30 01994160 19 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 19 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 19 2022-06-30 01994160 20 2021-07-01 2022-06-30 01994160 frs-core:CurrentFinancialInstruments 20 2022-06-30 01994160 frs-core:Non-currentFinancialInstruments 20 2022-06-30 01994160 dpl-frs:Item1 2021-07-01 2022-06-30 01994160 dpl-frs:Item1 2021-06-30 01994160 dpl-frs:Item1 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 01994160 dpl-frs:Item2 2021-07-01 2022-06-30 01994160 dpl-frs:Item2 2021-06-30 01994160 dpl-frs:Item2 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 01994160 dpl-frs:Item3 2021-07-01 2022-06-30 01994160 dpl-frs:Item3 2021-06-30 01994160 dpl-frs:Item3 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 01994160 dpl-frs:Item4 2021-07-01 2022-06-30 01994160 dpl-frs:Item4 2021-06-30 01994160 dpl-frs:Item4 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 01994160 dpl-frs:Item5 2021-07-01 2022-06-30 01994160 dpl-frs:Item5 2021-06-30 01994160 dpl-frs:Item5 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 01994160 dpl-frs:Item6 2021-07-01 2022-06-30 01994160 dpl-frs:Item6 2021-06-30 01994160 dpl-frs:Item6 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 01994160 dpl-frs:Item7 2021-07-01 2022-06-30 01994160 dpl-frs:Item7 2021-06-30 01994160 dpl-frs:Item7 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 01994160 dpl-frs:Item8 2021-07-01 2022-06-30 01994160 dpl-frs:Item8 2021-06-30 01994160 dpl-frs:Item8 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 01994160 dpl-frs:Item9 2021-07-01 2022-06-30 01994160 dpl-frs:Item9 2021-06-30 01994160 dpl-frs:Item9 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 01994160 dpl-frs:Item10 2021-07-01 2022-06-30 01994160 dpl-frs:Item10 2021-06-30 01994160 dpl-frs:Item10 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 01994160 dpl-frs:Item11 2021-07-01 2022-06-30 01994160 dpl-frs:Item11 2021-06-30 01994160 dpl-frs:Item11 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 01994160 dpl-frs:Item12 2021-07-01 2022-06-30 01994160 dpl-frs:Item12 2021-06-30 01994160 dpl-frs:Item12 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 01994160 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 01994160 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 01994160 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 01994160 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 01994160 1 2021-07-01 2022-06-30 01994160 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 01994160
Torkington Engineers Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01994160
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 980,167 785,820
980,167 785,820
CURRENT ASSETS
Stocks 203,162 253,058
Debtors 5 773,784 835,361
Cash at bank and in hand 394,072 539,762
1,371,018 1,628,181
Creditors: Amounts Falling Due Within One Year 6 (540,221 ) (742,620 )
NET CURRENT ASSETS (LIABILITIES) 830,797 885,561
TOTAL ASSETS LESS CURRENT LIABILITIES 1,810,964 1,671,381
Creditors: Amounts Falling Due After More Than One Year 7 - (10,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (218,990 ) (125,068 )
NET ASSETS 1,591,974 1,536,313
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,591,874 1,536,213
SHAREHOLDERS' FUNDS 1,591,974 1,536,313
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Nathan Bluer
Director
22 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Torkington Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01994160 . The registered office is Bailey Road, Trafford Park, Manchester, M17 1SA.
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 recognised to the extent that it is probable that the economic benefits will flow to the Company
and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration
received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following
criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the Company has transferred the significant risks and rewards of ownership to the buyer;
  • the Company retains neither continuing managerial involvement to the degree usually associated with
  • ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering services
Revenue from a contract to provide services is recognised in the period in which the services are provided in
accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold Over the period of the lease
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 20% reducing balance
The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 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 and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Finance Costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.9. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2022: 34)
33 34
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 July 2022 334,943 2,974,099 57,512 3,366,554
Additions - 365,699 - 365,699
Disposals - (76,804 ) - (76,804 )
As at 30 June 2023 334,943 3,262,994 57,512 3,655,449
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 July 2022 334,943 2,211,489 34,302 2,580,734
Provided during the period - 152,102 5,796 157,898
Disposals - (63,350 ) - (63,350 )
As at 30 June 2023 334,943 2,300,241 40,098 2,675,282
Net Book Value
As at 30 June 2023 - 962,753 17,414 980,167
As at 1 July 2022 - 762,610 23,210 785,820
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 743,860 791,379
Prepayments and accrued income 29,924 43,982
773,784 835,361
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method, less any impairment.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,000 34,860
Trade creditors 198,147 227,661
Corporation tax 42,641 169,201
Other taxes and social security 171,233 188,286
Other creditors 28,472 26,554
Accruals and deferred income 71,768 78,098
Amounts owed to group undertakings 17,960 17,960
540,221 742,620
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 10,000
- 10,000
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,000 34,860
Later than one year and not later than five years - 10,000
10,000 44,860
10,000 44,860
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 218,990 125,068
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The future minimum lease annual payments under non-cancellable operating leases are as following:
2023 2022
£ £
Later than five years 120,840 120,840
120,840 120,840
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £8,812 (2022 £8,109) were due to the fund. They are included in Other Creditors.
13. Related Party Transactions
The Company and the Group headed by it, qualify as small as set out in section 383 of the Companies Act
2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

14. Ultimate Controlling Party
The intermediate parent company is Torkington Holdings Limited, a company registered in England and Wales.

The ultimate parent company is Torkington Engineers (Holdings) Limited a company registered in England and Wales.


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