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REGISTERED NUMBER: 05368604 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 August 2024

for

D & D Engineering Ltd

D & D Engineering Ltd (Registered number: 05368604)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & D Engineering Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: David Ruggles





REGISTERED OFFICE: Woodrolfe Road
Tollesbury
Essex
CM9 8RY





REGISTERED NUMBER: 05368604 (England and Wales)





ACCOUNTANTS: Vellender Lewis Accountants Limited
4 Capricorn Centre
Cranes Farm Road
Basildon
Essex
SS14 3JJ

D & D Engineering Ltd (Registered number: 05368604)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 590,845 629,818

CURRENT ASSETS
Stocks 12,967 14,522
Debtors 5 341,729 437,904
Cash at bank and in hand 183,327 260,870
538,023 713,296
CREDITORS
Amounts falling due within one year 6 515,395 534,259
NET CURRENT ASSETS 22,628 179,037
TOTAL ASSETS LESS CURRENT
LIABILITIES

613,473

808,855

CREDITORS
Amounts falling due after more than one
year

7

(90,549

)

(271,830

)

PROVISIONS FOR LIABILITIES (146,667 ) (134,441 )
NET ASSETS 376,257 402,584

CAPITAL AND RESERVES
Called up share capital 1,190 1,190
Retained earnings 375,067 401,394
SHAREHOLDERS' FUNDS 376,257 402,584

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 & D Engineering Ltd (Registered number: 05368604)

Balance Sheet - continued
31 August 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 director and authorised for issue on 6 December 2024 and were signed by:





David Ruggles - Director


D & D Engineering Ltd (Registered number: 05368604)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

D & D Engineering Ltd 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 etc - 25% on reducing balance, 25% on cost and 10% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 21 ) .

D & D Engineering Ltd (Registered number: 05368604)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 370,000 770,411 1,140,411
DEPRECIATION
At 1 September 2023 - 510,593 510,593
Charge for year - 38,973 38,973
At 31 August 2024 - 549,566 549,566
NET BOOK VALUE
At 31 August 2024 370,000 220,845 590,845
At 31 August 2023 370,000 259,818 629,818

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 341,729 432,052
Other debtors - 5,852
341,729 437,904

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 36,364 56,782
Hire purchase contracts 26,123 24,752
Trade creditors 176,066 193,084
Taxation and social security 109,642 107,219
Other creditors 167,200 152,422
515,395 534,259

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 36,364 191,521
Hire purchase contracts 54,185 80,309
90,549 271,830

8. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr David Ruggles by virtue of a major shareholding.