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Company registration number: 03070289
DUTCH ENGINEERING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 December 2024
DUTCH ENGINEERING SERVICES LIMITED
Contents
Directors report
Accountant's report
Statement of financial position
Notes to the financial statements
DUTCH ENGINEERING SERVICES LIMITED
Directors report
Year ended 31 December 2024
The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024.
Directors
The directors who served the company during the year were as follows:
Mrs M. H. L. Burrows
Mr J. W. Burrows
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 28 March 2025 and signed on behalf of the board by:
Mr J. W. Burrows
Director
DUTCH ENGINEERING SERVICES LIMITED
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Dutch Engineering Services Limited
Year ended 31 December 2024
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2024 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
R M F Pola FCA
Jenemi Associates Limited
2 Low Road
Congham
Kings Lynn
Norfolk
PE32 1AE
28 March 2025
DUTCH ENGINEERING SERVICES LIMITED
Statement of financial position
31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 6 186,352 78,215
_______ _______
186,352 78,215
Current assets
Stocks 166,919 209,734
Debtors 7 108,910 298,434
Cash at bank and in hand 160,205 56,615
_______ _______
436,034 564,783
Creditors: amounts falling due
within one year 8 ( 146,035) ( 217,403)
_______ _______
Net current assets 289,999 347,380
_______ _______
Total assets less current liabilities 476,351 425,595
Creditors: amounts falling due
after more than one year 9 ( 61,881) -
Provisions for liabilities 10 ( 28,975) ( 8,297)
_______ _______
Net assets 385,495 417,298
_______ _______
Capital and reserves
Called up share capital 12 110 110
Profit and loss account 385,385 417,188
_______ _______
Shareholders funds 385,495 417,298
_______ _______
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 28 March 2025 , and are signed on behalf of the board by:
Mr J. W. Burrows
Director
Company registration number: 03070289
DUTCH ENGINEERING SERVICES LIMITED
Notes to the financial statements
Year ended 31 December 2024
1. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
2. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2 % reducing balance
Plant and machinery - 15 % reducing balance
Fittings fixtures and equipment - 15 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
3. Turnover
The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
4. Profit before taxation
Profit before taxation is stated after charging/(crediting):
2024 2023
£ £
Depreciation of tangible assets 12,012 5,452
_______ _______
5. Tax on profit
Major components of tax expense
2024 2023
£ £
Current tax:
UK current tax expense 75,524 136,856
_______ _______
Deferred tax:
Origination and reversal of timing differences 20,678 4,211
_______ _______
Tax on profit 96,202 141,067
_______ _______
6. Tangible assets
Freehold property Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £ £
Cost
At 1 January 2024 59,259 78,512 53,652 - 191,423
Additions - 21,695 3,414 95,040 120,149
_______ _______ _______ _______ _______
At 31 December 2024 59,259 100,207 57,066 95,040 311,572
_______ _______ _______ _______ _______
Depreciation
At 1 January 2024 24,715 46,158 42,335 - 113,208
Charge for the year 691 5,938 1,819 3,564 12,012
_______ _______ _______ _______ _______
At 31 December 2024 25,406 52,096 44,154 3,564 125,220
_______ _______ _______ _______ _______
Carrying amount
At 31 December 2024 33,853 48,111 12,912 91,476 186,352
_______ _______ _______ _______ _______
At 31 December 2023 34,544 32,354 11,317 - 78,215
_______ _______ _______ _______ _______
7. Debtors
2024 2023
£ £
Trade debtors 91,038 271,023
Amounts owed by group undertakings 87 14,081
Other debtors 17,785 13,330
_______ _______
108,910 298,434
_______ _______
8. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 38,779 27,123
Corporation tax 75,524 136,856
Social security and other taxes 17,250 49,462
Other creditors 14,482 3,962
_______ _______
146,035 217,403
_______ _______
9. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors 61,881 -
_______ _______
10. Provisions
Deferred tax (note 11) Total
£ £
At 1 January 2024 8,297 8,297
Additions 20,678 20,678
_______ _______
At 31 December 2024 28,975 28,975
_______ _______
Other provisions comprise the directors estimate of the cost of the reorganisation of the company commenced in February 1999.
11. Deferred tax
The deferred tax included in the statement of financial position is as follows:
2024 2023
£ £
Included in provisions (note 10) 28,975 8,297
_______ _______
The deferred tax account consists of the tax effect of timing differences in respect of:
2024 2023
£ £
Accelerated capital allowances 28,975 8,297
_______ _______
12. Called up share capital
Authorised share capital
2024 2023
No £ No £
Ordinary shares of £ 1.00 each 1,000 1,000 1,000 1,000
Ordinary Z Non Voting shares of £ 1.00 each 10 10 10 10
_______ _______ _______ _______
1,010 1,010 1,010 1,010
_______ _______ _______ _______
Issued, called up and fully paid
2024 2023
No £ No £
Ordinary shares of £ 1.00 each 100 100 100 100
Ordinary Z Non Voting shares of £ 1.00 each 10 10 10 10
_______ _______ _______ _______
110 110 110 110
_______ _______ _______ _______