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Registered Number: 04509506
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 October 2024

for

TREVOR DENNY ENGINEERING LIMITED

Directors Andrew Denny
Tina Maria Denny
Registered Number 04509506
Registered Office 31/32 High Street
Wellingborough
Northamptonshire
NN8 4HL
Accountants Berry Kearsley Stockwell Ltd
Sterling House, 31-32 High Street, Wellingborough, Northants, NN8 4HL, United Kingdom
Secretary Andrew Denny
2
The directors present their report and accounts for the year ended 31 October 2024.
Statement of director's responsibilities
The directors are responsible for preparing the Directors' Report 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 (Financial Reporting Standard 102 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 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 proper accounting records that 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. The directors 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.
 
The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
Directors
The directors who served the company throughout the year were as follows:
Andrew Denny
Tina Maria Denny


Signed on behalf of the board


----------------------------------
Andrew Denny
Director

Date approved: 22 July 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets
Intangible fixed assets 2  
Tangible fixed assets 3 61,747    78,239 
61,747    78,239 
Current assets
Inventories 4 2,000    650 
Debtors 5 52,968    48,100 
Cash at bank and in hand 2    257 
54,970    49,007 
Creditors: amount falling due within one year 6 (35,644)   (54,466)
Net current assets/(liabilities) 19,326    (5,459)
 
Total assets less current liabilities 81,073    72,780 
Creditors: amount falling due after more than one year 7 (7,134)   (17,464)
Net assets/(liabilities) 73,939    55,316 
 

Capital and reserves
Called up share capital 20    20 
Profit and loss account 73,919    55,296 
Shareholders fund 73,939    55,316 
 
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements.
Signed on behalf of the board of directors:


----------------------------------
Andrew Denny
Director

Date approved: 28 July 2025
4
Statutory Information
TREVOR DENNY ENGINEERING LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 04509506, registration address 31/32 High Street, Wellingborough, Northamptonshire, NN8 4HL.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
Change in accounting policy
Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of [no_of_years] years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery25% Reducing Balance
Office Equipment33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Intangible fixed assets

Cost or Valuation   Goodwill   Total
    £   £
At 01 November 2023   30,000    30,000 
Additions    
At 31 October 2024   30,000    30,000 
Amortisation
At 01 November 2023   30,000    30,000 
Charge for year    
At 31 October 2024   30,000    30,000 
Net book values
At 31 October 2024    
At 31 October 2023    

3.

Tangible fixed assets

Cost or Valuation   Freehold property   Plant and Machinery   Office Equipment   Total
    £   £   £   £
At 01 November 2023   4,261    366,472    10,978    381,711 
Additions     3,302      3,302 
At 31 October 2024   4,261    369,774    10,978    385,013 
Depreciation
At 01 November 2023     293,812    9,660    303,472 
Charge for year     18,716    1,078    19,794 
At 31 October 2024     312,528    10,738    323,266 
Net book values
Closing balance as at 31 October 2024   4,261    57,246    240    61,747 
Opening balance as at 01 November 2023   4,261    72,660    1,318    78,239 

4.

Inventories

2024
£
  2023
£
Stocks 2,000    650 
2,000    650 
5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade debtors 50,474    37,613 
Taxation & social security less than one year   7,780 
Other debtors less than one year 2,494    2,707 
52,968    48,100 
6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade creditors 11,859    32,759 
Bank loans & overdrafts 10,330    10,067 
Bank account 1 360   
Other creditors less than one year 13,095    11,640 
35,644    54,466 
7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank loans & overdrafts 7,134    17,464 
7,134    17,464 
8.

Share Capital

Allotted
2024
£
  2023
£
20 Ordinary shares of £1.00 each 20    20 
20    20 

9.

Average number of employees

Average number of employees during the year were 3 (2023: 3).
5