2022-11-012024-04-302024-04-30false04525874M.R. Casburn Engineering Limited2024-08-0733120iso4217:GBPxbrli:pure045258742022-11-01045258742024-04-30045258742022-11-012024-04-30045258742021-11-01045258742022-10-31045258742021-11-012022-10-3104525874bus:SmallEntities2022-11-012024-04-3004525874bus:AuditExempt-NoAccountantsReport2022-11-012024-04-3004525874bus:FullAccounts2022-11-012024-04-3004525874bus:PrivateLimitedCompanyLtd2022-11-012024-04-3004525874core:WithinOneYear2024-04-3004525874core:AfterOneYear2024-04-3004525874core:WithinOneYear2022-10-3104525874core:AfterOneYear2022-10-3104525874core:ShareCapital2024-04-3004525874core:SharePremium2024-04-3004525874core:RevaluationReserve2024-04-3004525874core:OtherReservesSubtotal2024-04-3004525874core:RetainedEarningsAccumulatedLosses2024-04-3004525874core:ShareCapital2022-10-3104525874core:SharePremium2022-10-3104525874core:RevaluationReserve2022-10-3104525874core:OtherReservesSubtotal2022-10-3104525874core:RetainedEarningsAccumulatedLosses2022-10-3104525874core:LandBuildings2024-04-3004525874core:PlantMachinery2024-04-3004525874core:Vehicles2024-04-3004525874core:FurnitureFittings2024-04-3004525874core:OfficeEquipment2024-04-3004525874core:NetGoodwill2024-04-3004525874core:IntangibleAssetsOtherThanGoodwill2024-04-3004525874core:ListedExchangeTraded2024-04-3004525874core:UnlistedNon-exchangeTraded2024-04-3004525874core:LandBuildings2022-10-3104525874core:PlantMachinery2022-10-3104525874core:Vehicles2022-10-3104525874core:FurnitureFittings2022-10-3104525874core:OfficeEquipment2022-10-3104525874core:NetGoodwill2022-10-3104525874core:IntangibleAssetsOtherThanGoodwill2022-10-3104525874core:ListedExchangeTraded2022-10-3104525874core:UnlistedNon-exchangeTraded2022-10-3104525874core:LandBuildings2022-11-012024-04-3004525874core:PlantMachinery2022-11-012024-04-3004525874core:Vehicles2022-11-012024-04-3004525874core:FurnitureFittings2022-11-012024-04-3004525874core:OfficeEquipment2022-11-012024-04-3004525874core:NetGoodwill2022-11-012024-04-3004525874core:IntangibleAssetsOtherThanGoodwill2022-11-012024-04-3004525874core:ListedExchangeTraded2022-11-012024-04-3004525874core:UnlistedNon-exchangeTraded2022-11-012024-04-3004525874core:MoreThanFiveYears2022-11-012024-04-3004525874core:Non-currentFinancialInstruments2024-04-3004525874core:Non-currentFinancialInstruments2022-10-3104525874dpl:CostSales2022-11-012024-04-3004525874dpl:DistributionCosts2022-11-012024-04-3004525874core:LandBuildings2022-11-012024-04-3004525874core:PlantMachinery2022-11-012024-04-3004525874core:Vehicles2022-11-012024-04-3004525874core:FurnitureFittings2022-11-012024-04-3004525874core:OfficeEquipment2022-11-012024-04-3004525874dpl:AdministrativeExpenses2022-11-012024-04-3004525874core:NetGoodwill2022-11-012024-04-3004525874core:IntangibleAssetsOtherThanGoodwill2022-11-012024-04-3004525874dpl:GroupUndertakings2022-11-012024-04-3004525874dpl:ParticipatingInterests2022-11-012024-04-3004525874dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012024-04-3004525874core:ListedExchangeTraded2022-11-012024-04-3004525874dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012024-04-3004525874core:UnlistedNon-exchangeTraded2022-11-012024-04-3004525874dpl:CostSales2021-11-012022-10-3104525874dpl:DistributionCosts2021-11-012022-10-3104525874core:LandBuildings2021-11-012022-10-3104525874core:PlantMachinery2021-11-012022-10-3104525874core:Vehicles2021-11-012022-10-3104525874core:FurnitureFittings2021-11-012022-10-3104525874core:OfficeEquipment2021-11-012022-10-3104525874dpl:AdministrativeExpenses2021-11-012022-10-3104525874core:NetGoodwill2021-11-012022-10-3104525874core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3104525874dpl:GroupUndertakings2021-11-012022-10-3104525874dpl:ParticipatingInterests2021-11-012022-10-3104525874dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3104525874core:ListedExchangeTraded2021-11-012022-10-3104525874dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3104525874core:UnlistedNon-exchangeTraded2021-11-012022-10-3104525874core:NetGoodwill2024-04-3004525874core:IntangibleAssetsOtherThanGoodwill2024-04-3004525874core:LandBuildings2024-04-3004525874core:PlantMachinery2024-04-3004525874core:Vehicles2024-04-3004525874core:FurnitureFittings2024-04-3004525874core:OfficeEquipment2024-04-3004525874core:AfterOneYear2024-04-3004525874core:WithinOneYear2024-04-3004525874core:ListedExchangeTraded2024-04-3004525874core:UnlistedNon-exchangeTraded2024-04-3004525874core:ShareCapital2024-04-3004525874core:SharePremium2024-04-3004525874core:RevaluationReserve2024-04-3004525874core:OtherReservesSubtotal2024-04-3004525874core:RetainedEarningsAccumulatedLosses2024-04-3004525874core:NetGoodwill2022-10-3104525874core:IntangibleAssetsOtherThanGoodwill2022-10-3104525874core:LandBuildings2022-10-3104525874core:PlantMachinery2022-10-3104525874core:Vehicles2022-10-3104525874core:FurnitureFittings2022-10-3104525874core:OfficeEquipment2022-10-3104525874core:AfterOneYear2022-10-3104525874core:WithinOneYear2022-10-3104525874core:Liste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M.R. Casburn Engineering Limited

Registered Number
04525874
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2024

M.R. Casburn Engineering Limited
Company Information
for the period from 1 November 2022 to 30 April 2024

Director

M R Casburn

Registered Address

5-7 Boundary Lane
South Hykeham
Lincoln
LN6 9HQ

Registered Number

04525874 (England and Wales)
M.R. Casburn Engineering Limited
Balance Sheet as at
30 April 2024

Notes

30 Apr 2024

31 Oct 2022

£

£

£

£

Fixed assets
Tangible assets3-14,709
-14,709
Current assets
Stocks4-10,831
Debtors514,76012,489
Cash at bank and on hand72,34575,732
87,10599,052
Creditors amounts falling due within one year6(27,199)(21,058)
Net current assets (liabilities)59,90677,994
Total assets less current liabilities59,90692,703
Provisions for liabilities7-(2,795)
Net assets59,90689,908
Capital and reserves
Called up share capital100100
Profit and loss account59,80689,808
Shareholders' funds59,90689,908
The financial statements were approved and authorised for issue by the Director on 7 August 2024, and are signed on its behalf by:
M R Casburn
Director
Registered Company No. 04525874
M.R. Casburn Engineering Limited
Notes to the Financial Statements
for the period ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The company ceased trading on 30th April 2024 and these accounts have been prepared to the date of cessation.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 November 2227,67932,8479,71270,238
Additions-49,500-49,500
Disposals(14,014)(81,460)(3,746)(99,220)
At 30 April 2413,6658875,96620,518
Depreciation and impairment
At 01 November 2220,34728,3966,78655,529
Charge for year3,0021611,2694,432
On disposals(9,684)(27,670)(2,089)(39,443)
At 30 April 2413,6658875,96620,518
Net book value
At 30 April 24----
At 31 October 227,3324,4512,92614,709
4.Stocks

2024

2022

££
Work in progress-10,831
Total-10,831
5.Debtors: amounts due within one year

2024

2022

££
Trade debtors / trade receivables-11,636
Other debtors14,760-
Prepayments and accrued income-853
Total14,76012,489
6.Creditors: amounts due within one year

2024

2022

££
Trade creditors / trade payables-467
Taxation and social security26,76619,768
Other creditors433801
Accrued liabilities and deferred income-22
Total27,19921,058
7.Provisions for liabilities

2024

2022

££
Net deferred tax liability (asset)-2,795
Total-2,795
8.Related party transactions
During the year there was a loan to the director. At the period end the balance due from M R Casburn was £14,760 (2022 - £nil)