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REGISTERED NUMBER: 01329148 (England and Wales)















DICTATOR ENGINEERING LIMITED

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Report of the Directors 2

Balance Sheet 4

Notes to the Financial Statements 5


DICTATOR ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr M M Kalchgruber
Ms K Stech





REGISTERED OFFICE: Inga House
Northdown Business Park
Ashford Road Lenham
Kent
ME17 2DL





REGISTERED NUMBER: 01329148 (England and Wales)





AUDITORS: Spurling Cannon Audit Limited
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of Manufactured Gas Spring Solutions and Bespoke Operating Equipment.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

Mr M M Kalchgruber
Ms K Stech

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Spurling Cannon Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.


DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Ms K Stech - Director


19 August 2024

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 16,283 18,814

CURRENT ASSETS
Stocks 318,351 289,304
Debtors 5 90,081 71,760
Cash at bank and in hand 151,477 260,534
559,909 621,598
CREDITORS
Amounts falling due within one year 6 (45,590 ) (65,753 )
NET CURRENT ASSETS 514,319 555,845
TOTAL ASSETS LESS CURRENT
LIABILITIES

530,602

574,659

PROVISIONS FOR LIABILITIES (3,094 ) (3,297 )
NET ASSETS 527,508 571,362

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 527,408 571,262
SHAREHOLDERS' FUNDS 527,508 571,362

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 19 August 2024 and were signed on its behalf by:





Ms K Stech - Director


DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Dictator Engineering Limited 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.
Short leasehold - at varying rates on cost
Plant and machinery - at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 January 2023 52,912 271,327 324,239
Additions - 269 269
At 31 December 2023 52,912 271,596 324,508
DEPRECIATION
At 1 January 2023 34,961 270,464 305,425
Charge for year 2,212 588 2,800
At 31 December 2023 37,173 271,052 308,225
NET BOOK VALUE
At 31 December 2023 15,739 544 16,283
At 31 December 2022 17,951 863 18,814

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 80,539 60,872
Sundry debtors - 1,782
Prepayments and accrued income 9,542 9,106
90,081 71,760

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,286 6,437
Amounts owed to group undertakings - 15,798
Corporation Tax - 1,755
Social security and other taxes 9,393 7,300
VAT 20,917 28,308
Sundry creditors 31 655
Accrued expenses 9,963 5,500
45,590 65,753

Sundry creditors relates to a Company credit card balance of £31 (2022: £655).

7. LEASING AGREEMENTS

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. LEASING AGREEMENTS - continued

Dictator Engineering Limited have a property lease agreement with Profunda B.V. The lease commenced on 01.02.2010 with no determined end date to the lease. The cost of the property lease to Dictator Engineering Limited for 2023 was £60,000, this amount is reviewed annually by Profunda on the basis of the CPI (Consumer Price Index) as published by the Office of National Statistics

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 January 2023 571,262
Deficit for the year (43,854 )
At 31 December 2023 527,408

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Spurling (Senior Statutory Auditor)
for and on behalf of Spurling Cannon Audit Limited

11. RELATED PARTY DISCLOSURES

The Company has taken advantage of the exemption under FRS102 not to disclose details of related party transactions conducted between entities which are 100% owned within the group. The financial statements of the Company are included within the consolidated financial statements of the Dictator Technik Dr. Wolfram Schneider, which is the largest group of undertakings for which consolidated financial statements are drawn up.

12. ULTIMATE CONTROLLING PARTY

The parent Company of Dictator Engineering Limited is Dictator Technik Dr. Wolfram Schneider, registered office gutenbergstraße 9, 86356, Neusäß, Bayern Germany. The ultimate controlling party of the group is Ms K Stech.