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REGISTERED NUMBER: SC179854 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

DJR Engineering Limited

DJR Engineering Limited (Registered number: SC179854)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DJR Engineering Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: D J Robertson





SECRETARY: Stronachs Secretaries Limited





REGISTERED OFFICE: 28 Albyn Place
Aberdeen
AB10 1YL





REGISTERED NUMBER: SC179854 (Scotland)





ACCOUNTANTS: Alpha Business Services Limited
Chartered Accountant
Inverebrie
Ellon
Aberdeenshire
AB41 8PX

DJR Engineering Limited (Registered number: SC179854)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 702,851 688,933

CURRENT ASSETS
Stocks 5 39,187 35,766
Debtors 6 411,896 309,099
Cash at bank and in hand 1,655,878 1,305,952
2,106,961 1,650,817
CREDITORS
Amounts falling due within one year 7 481,533 499,630
NET CURRENT ASSETS 1,625,428 1,151,187
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,328,279

1,840,120

PROVISIONS FOR LIABILITIES 8 12,623 5,348
NET ASSETS 2,315,656 1,834,772

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,315,654 1,834,770
SHAREHOLDERS' FUNDS 2,315,656 1,834,772

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

DJR Engineering Limited (Registered number: SC179854)

Balance Sheet - continued
31 October 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 director and authorised for issue on 12 June 2025 and were signed by:





D J Robertson - Director


DJR Engineering Limited (Registered number: SC179854)

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

1. STATUTORY INFORMATION

DJR Engineering Limited is a private company, limited by shares , registered in Scotland. 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.
Freehold property - 2% on cost
Improvements to property - at varying rates on cost
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost
Office equipment - 25% on cost

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.

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.

DJR Engineering Limited (Registered number: SC179854)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 November 2023 885,891 92,356 421,340
Additions - - 10,514
Disposals - - -
At 31 October 2024 885,891 92,356 431,854
DEPRECIATION
At 1 November 2023 221,161 91,900 404,017
Charge for year 17,718 456 13,859
Eliminated on disposal - - -
At 31 October 2024 238,879 92,356 417,876
NET BOOK VALUE
At 31 October 2024 647,012 - 13,978
At 31 October 2023 664,730 456 17,323

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 November 2023 105,459 7,050 1,512,096
Additions 40,411 - 50,925
Disposals (23,432 ) - (23,432 )
At 31 October 2024 122,438 7,050 1,539,589
DEPRECIATION
At 1 November 2023 99,035 7,050 823,163
Charge for year 4,974 - 37,007
Eliminated on disposal (23,432 ) - (23,432 )
At 31 October 2024 80,577 7,050 836,738
NET BOOK VALUE
At 31 October 2024 41,861 - 702,851
At 31 October 2023 6,424 - 688,933

DJR Engineering Limited (Registered number: SC179854)

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

5. STOCKS
31.10.24 31.10.23
£    £   
Stocks 7,500 7,500
Work-in-progress 31,687 28,266
39,187 35,766

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 377,014 219,213
Other debtors - 52,297
Prepayments 34,882 37,589
411,896 309,099

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 463 1,089
Trade creditors 171,592 257,244
Taxation and social security 235,854 167,281
Other creditors 73,624 74,016
481,533 499,630

8. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax 12,623 5,348

Deferred
tax
£   
Balance at 1 November 2023 5,348
Provided during year 7,275
Balance at 31 October 2024 12,623