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REGISTERED NUMBER: 12127930 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

D & M Pattern And Tooling Ltd

D & M Pattern And Tooling Ltd (Registered number: 12127930)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & M Pattern And Tooling Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: M Hall
M Rawstron





SECRETARY:





REGISTERED OFFICE: Unit 502 Phoenix Close Industrial Estate
Heywood
Greater Manchester
OL10 2JG





REGISTERED NUMBER: 12127930 (England and Wales)





ACCOUNTANTS: Phillips, Cross & Co Limited
15 Valley Road
Simmondley
Glossop
Derbyshire
SK13 6YN

D & M Pattern And Tooling Ltd (Registered number: 12127930)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 85,149 95,349

CURRENT ASSETS
Stocks 26,000 37,500
Debtors 5 112,308 110,846
Cash at bank 5,700 73,772
144,008 222,118
CREDITORS
Amounts falling due within one year 6 138,057 101,239
NET CURRENT ASSETS 5,951 120,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,100

216,228

CREDITORS
Amounts falling due after more than one year 7 (8,946 ) (31,660 )

PROVISIONS FOR LIABILITIES (16,178 ) (15,989 )
NET ASSETS 65,976 168,579

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 65,974 168,577
SHAREHOLDERS' FUNDS 65,976 168,579

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 & M Pattern And Tooling Ltd (Registered number: 12127930)

Balance Sheet - continued
31 July 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 15 April 2025 and were signed on its behalf by:





M Hall - Director


D & M Pattern And Tooling Ltd (Registered number: 12127930)

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

1. STATUTORY INFORMATION

D & M Pattern And Tooling 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.

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 & M Pattern And Tooling Ltd (Registered number: 12127930)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 148,476 1,417 1,505 151,398
Additions - 1,845 2,823 4,668
At 31 July 2024 148,476 3,262 4,328 156,066
DEPRECIATION
At 1 August 2023 54,809 630 610 56,049
Charge for year 13,915 395 558 14,868
At 31 July 2024 68,724 1,025 1,168 70,917
NET BOOK VALUE
At 31 July 2024 79,752 2,237 3,160 85,149
At 31 July 2023 93,667 787 895 95,349

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 102,858 101,793
Other debtors 9,450 9,053
112,308 110,846

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 53,559 28,333
Trade creditors 35,133 43,855
Taxation and social security 45,777 26,113
Other creditors 3,588 2,938
138,057 101,239

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 8,946 31,660