Registered number
08387740
S D L Engineering Limited
Filleted Accounts
30 April 2025
S D L Engineering Limited
Registered number: 08387740
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 3,813 3,584
Current assets
Debtors 4 14,896 16,244
Cash at bank and in hand 42,190 24,845
57,086 41,089
Creditors: amounts falling due within one year 5 (7,398) (11,627)
Net current assets 49,688 29,462
Net assets 53,501 33,046
Capital and reserves
Called up share capital 100 100
Profit and loss account 53,401 32,946
Shareholders' funds 53,501 33,046
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Simon D Lawson
Director
Approved by the board on 28 May 2025
S D L Engineering Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 25% reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 May 2024 1,458 14,743 16,201
Additions - 1,581 1,581
At 30 April 2025 1,458 16,324 17,782
Depreciation
At 1 May 2024 1,458 11,159 12,617
Charge for the year - 1,352 1,352
At 30 April 2025 1,458 12,511 13,969
Net book value
At 30 April 2025 - 3,813 3,813
At 30 April 2024 - 3,584 3,584
4 Debtors 2025 2024
£ £
Trade debtors 11,000 12,348
Other debtors 3,896 3,896
14,896 16,244
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 6,553 10,568
Other creditors 845 1,059
7,398 11,627
6 Other information
S D L Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 4B
Winford Business Park
Winford
Bristol
BS40 8HJ
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