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REGISTERED NUMBER: 05834013 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

D & R ENGINEERING LIMITED

D & R ENGINEERING LIMITED (REGISTERED NUMBER: 05834013)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & R ENGINEERING LIMITED

COMPANY INFORMATION
for the Year Ended 30th June 2024







DIRECTORS: I A Richards
R E Bowyer





SECRETARY:





REGISTERED OFFICE: Walton Marina
Walton Bridge
Walton-On-Thames
Surrey
KT12 1QW





REGISTERED NUMBER: 05834013 (England and Wales)





ACCOUNTANTS: R.T. Cruse
Accountancy Services Limited
15 St Leonards Road
Epsom Downs
Surrey
KT18 5RG

D & R ENGINEERING LIMITED (REGISTERED NUMBER: 05834013)

BALANCE SHEET
30th June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,430 13,563

CURRENT ASSETS
Stocks 50,000 122,769
Debtors 5 68,630 25,747
Cash at bank 89,076 9,833
207,706 158,349
CREDITORS
Amounts falling due within one year 6 102,375 68,538
NET CURRENT ASSETS 105,331 89,811
TOTAL ASSETS LESS CURRENT
LIABILITIES

115,761

103,374

CREDITORS
Amounts falling due after more than one
year

7

10,143

20,091
NET ASSETS 105,618 83,283

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 105,616 83,281
SHAREHOLDERS' FUNDS 105,618 83,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 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 & R ENGINEERING LIMITED (REGISTERED NUMBER: 05834013)

BALANCE SHEET - continued
30th June 2024


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 12th September 2024 and were signed on its behalf by:





I A Richards - Director


D & R ENGINEERING LIMITED (REGISTERED NUMBER: 05834013)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th June 2024

1. STATUTORY INFORMATION

D & R 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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

D & R ENGINEERING LIMITED (REGISTERED NUMBER: 05834013)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st July 2023 9,938 13,600 2,218 25,756
Disposals - - (1,028 ) (1,028 )
At 30th June 2024 9,938 13,600 1,190 24,728
DEPRECIATION
At 1st July 2023 4,370 6,002 1,821 12,193
Charge for year 836 1,900 397 3,133
Eliminated on disposal - - (1,028 ) (1,028 )
At 30th June 2024 5,206 7,902 1,190 14,298
NET BOOK VALUE
At 30th June 2024 4,732 5,698 - 10,430
At 30th June 2023 5,568 7,598 397 13,563

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 56,715 19,892
Other debtors 11,915 5,855
68,630 25,747

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,648 10,648
Trade creditors 38,996 8,731
Taxation and social security 40,908 9,494
Other creditors 11,823 39,665
102,375 68,538

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,143 20,091