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REGISTERED NUMBER: 01329148 (England and Wales)















DICTATOR ENGINEERING LIMITED

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Report of the Directors 2

Balance Sheet 4

Notes to the Financial Statements 5


DICTATOR ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr M M Kalchgruber
Ms K Stech





REGISTERED OFFICE: Inga House
Northdown Business Park
Ashford Road Lenham
Kent
ME17 2DL





REGISTERED NUMBER: 01329148 (England and Wales)





AUDITORS: Spurling Cannon Audit Limited
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of Manufactured Gas Spring Solutions and Bespoke Operating Equipment.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

Mr M M Kalchgruber
Ms K Stech

GOING CONCERN
The Directors have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Spurling Cannon Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.


DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Ms K Stech - Director


30 May 2025

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 14,960 16,283

CURRENT ASSETS
Stocks 284,188 318,351
Debtors 5 168,510 90,081
Cash at bank and in hand 307,795 151,477
760,493 559,909
CREDITORS
Amounts falling due within one year 6 (123,876 ) (45,590 )
NET CURRENT ASSETS 636,617 514,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

651,577

530,602

PROVISIONS FOR LIABILITIES (2,842 ) (3,094 )
NET ASSETS 648,735 527,508

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 648,635 527,408
SHAREHOLDERS' FUNDS 648,735 527,508

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 30 May 2025 and were signed on its behalf by:





Ms K Stech - Director


DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Dictator 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.
Short leasehold - at varying rates on cost
Plant and machinery - at varying rates 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.

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

Going concern
The Directors have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 January 2024 52,912 271,596 324,508
Additions - 1,620 1,620
At 31 December 2024 52,912 273,216 326,128
DEPRECIATION
At 1 January 2024 37,173 271,052 308,225
Charge for year 1,975 968 2,943
At 31 December 2024 39,148 272,020 311,168
NET BOOK VALUE
At 31 December 2024 13,764 1,196 14,960
At 31 December 2023 15,739 544 16,283

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 160,170 80,539
Prepayments and accrued income 8,340 9,542
168,510 90,081

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 5,371 5,286
Corporation Tax 23,847 -
Social security and other taxes 9,545 9,393
VAT 75,071 20,917
Sundry creditors 241 31
Accrued expenses 9,801 9,963
123,876 45,590

Sundry creditors relates to a Company credit card balance of £241 (2023: £31).

7. LEASING AGREEMENTS

Dictator Engineering Limited have a property lease agreement with Profunda B.V. The lease commenced on 01.02.2010 with no determined end date to the lease. The cost of the property lease to Dictator Engineering Limited for 2024 was £60,000, this amount is reviewed annually by Profunda on the basis of the CPI (Consumer Price Index) as published by the Office of National Statistics

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 January 2024 527,408
Profit for the year 121,227
At 31 December 2024 648,635

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Spurling (Senior Statutory Auditor)
for and on behalf of Spurling Cannon Audit Limited

DICTATOR ENGINEERING LIMITED (REGISTERED NUMBER: 01329148)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

11. RELATED PARTY DISCLOSURES

The Company has taken advantage of the exemption under FRS102 not to disclose details of related party transactions conducted between entities which are 100% owned within the group. The financial statements of the Company are included within the consolidated financial statements of the Dictator Technik Dr. Wolfram Schneider, which is the largest group of undertakings for which consolidated financial statements are drawn up.

12. ULTIMATE CONTROLLING PARTY

The parent Company of Dictator Engineering Limited is Dictator Technik Dr. Wolfram Schneider, registered office gutenbergstraße 9, 86356, Neusäß, Bayern Germany. The ultimate controlling party of the group is Ms K Stech.