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REGISTERED NUMBER: 04689186 (England and Wales)















DJS ENGINEERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






DJS ENGINEERING LIMITED (REGISTERED NUMBER: 04689186)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


DJS ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: D J Smith





SECRETARY: Ms L Guest





REGISTERED OFFICE: Star Lane House
Star Lane
Stamford
Lincolnshire
PE9 1PH





REGISTERED NUMBER: 04689186 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
26 Park Road
Melton Mowbray
Leicestershire
LE13 1TT

DJS ENGINEERING LIMITED (REGISTERED NUMBER: 04689186)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 332,549 335,635

CURRENT ASSETS
Inventories 15,478 18,730
Debtors 5 145,168 129,839
Cash at bank 356,446 332,721
517,092 481,290
CREDITORS
Amounts falling due within one year 6 116,934 123,361
NET CURRENT ASSETS 400,158 357,929
TOTAL ASSETS LESS CURRENT LIABILITIES 732,707 693,564

PROVISIONS FOR LIABILITIES 5,237 6,038
NET ASSETS 727,470 687,526

CAPITAL AND RESERVES
Called up share capital 7 99 99
Retained earnings 727,371 687,427
SHAREHOLDERS' FUNDS 727,470 687,526

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 12 May 2025 and were signed by:





D J Smith - Director


DJS ENGINEERING LIMITED (REGISTERED NUMBER: 04689186)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

DJS 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 5% Reducing Balance

Property, plant and equipment is stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

No depreciation is provided in respect of land and buildings as the director is satisfied that their residual value is not materially less than their book value and these assets have a very long useful life.

Inventories
Inventories are valued at the lower of cost and fair value less costs to complete and sell, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

DJS ENGINEERING LIMITED (REGISTERED NUMBER: 04689186)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 312,559 196,496 509,055
Additions - 471 471
At 30 September 2024 312,559 196,967 509,526
DEPRECIATION
At 1 October 2023 - 173,420 173,420
Charge for year - 3,557 3,557
At 30 September 2024 - 176,977 176,977
NET BOOK VALUE
At 30 September 2024 312,559 19,990 332,549
At 30 September 2023 312,559 23,076 335,635

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 135,066 120,801
Directors' current accounts 1,062 421
Prepayments 9,040 8,617
145,168 129,839

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 22,574 22,463
Taxation 29,930 29,393
Other taxes and social security 42,145 48,000
Other creditors 14,913 16,080
Accrued expenses 7,372 7,425
116,934 123,361

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
99 Ordinary £1 99 99

DJS ENGINEERING LIMITED (REGISTERED NUMBER: 04689186)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. OTHER FINANCIAL COMMITMENTS

The company has the following commitments:

20242023
££
Due in less than one year15,00015,000
Due between one and five years-30,000
30,00045,000

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
D J Smith
Balance outstanding at start of year 421 (95 )
Amounts advanced 642 516
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,063 421

Interest is charged on loans to directors at 3%.

Loans to directors are repayable on demand.