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REGISTERED NUMBER: SC259172 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

DEA Engineering Works Limited

DEA Engineering Works Limited (Registered number: SC259172)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DEA Engineering Works Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: D C Gomes Sebastiao
E Gomes Sebastiao
D Eason





SECRETARY: Add Accountancy Limited





REGISTERED OFFICE: 6 Market Square
Oldmeldrum
Aberdeenshire
AB51 0AA





REGISTERED NUMBER: SC259172 (Scotland)





ACCOUNTANTS: Add Accountancy Limited
6 Market Square
Oldmeldrum
Aberdeenshire
AB51 0AA

DEA Engineering Works Limited (Registered number: SC259172)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,223,176 1,157,602

CURRENT ASSETS
Stocks 82,963 11,500
Debtors 5 147,427 104,595
Cash at bank 785,622 722,912
1,016,012 839,007
CREDITORS
Amounts falling due within one year 6 251,077 210,407
NET CURRENT ASSETS 764,935 628,600
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,988,111

1,786,202

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,988,109 1,786,200
SHAREHOLDERS' FUNDS 1,988,111 1,786,202

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

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

DEA Engineering Works Limited (Registered number: SC259172)

Balance Sheet - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:




D C Gomes Sebastiao - Director



E Gomes Sebastiao - Director


DEA Engineering Works Limited (Registered number: SC259172)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

DEA Engineering Works 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.
Improvements to property - Straight line over 10 years
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

DEA Engineering Works Limited (Registered number: SC259172)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 December 2023 921,275 25,535 663,855
Additions - 31,980 50,169
Disposals - - (17,000 )
At 30 November 2024 921,275 57,515 697,024
DEPRECIATION
At 1 December 2023 - 18,161 485,519
Charge for year - - 53,939
Eliminated on disposal - - (4,250 )
At 30 November 2024 - 18,161 535,208
NET BOOK VALUE
At 30 November 2024 921,275 39,354 161,816
At 30 November 2023 921,275 7,374 178,336

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 16,713 127,181 6,112 1,760,671
Additions - 100,124 335 182,608
Disposals - (46,715 ) - (63,715 )
At 30 November 2024 16,713 180,590 6,447 1,879,564
DEPRECIATION
At 1 December 2023 13,829 79,820 5,740 603,069
Charge for year 721 32,011 177 86,848
Eliminated on disposal - (29,279 ) - (33,529 )
At 30 November 2024 14,550 82,552 5,917 656,388
NET BOOK VALUE
At 30 November 2024 2,163 98,038 530 1,223,176
At 30 November 2023 2,884 47,361 372 1,157,602

DEA Engineering Works Limited (Registered number: SC259172)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 118,003 104,595
VAT 29,424 -
147,427 104,595

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 76,566 28,025
Tax 76,748 32,295
Social security and other taxes 3,625 4,535
VAT - 24,353
Other creditors 2,593 -
Directors' current accounts 91,545 121,199
251,077 210,407