REGISTERED NUMBER: 06966128 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dalton Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Errington

G Walker

REGISTERED OFFICE:

Barkers Business Park

Melmerby Green Road

Melmerby

Ripon

North Yorkshire

HG4 5NB

REGISTERED NUMBER:

06966128 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Tangible assets

4

133,308

74,912

CURRENT ASSETS

Stocks

1,524,380

1,122,590

Debtors

5

724,665

1,026,738

Cash at bank

1,308,758

751,960

3,557,803

2,901,288

CREDITORS

Amounts falling due within one year

6

552,031

545,930

NET CURRENT ASSETS

3,005,772

2,355,358

TOTAL ASSETS LESS CURRENT LIABILITIES

3,139,080

2,430,270

PROVISIONS FOR LIABILITIES

26,381

9,094

NET ASSETS

3,112,699

2,421,176

CAPITAL AND RESERVES

Called up share capital

66

66

Capital redemption reserve

67

67

Retained earnings

3,112,566

2,421,043

SHAREHOLDERS' FUNDS

3,112,699

2,421,176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 3 September 2025 and were signed on its behalf by:

A Errington - Director

1.	STATUTORY INFORMATION

Dalton 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.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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 12 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

122,114

26,472

81,001

15,130

244,717

Additions

5,821

31,347

24,195

39,427

100,790

Disposals

-

-

(60,855

)

-

(60,855

)

At 31 March 2025

127,935

57,819

44,341

54,557

284,652

DEPRECIATION

At 1 April 2024

103,013

1,874

56,580

8,338

169,805

Charge for year

5,370

5,908

6,757

12,143

30,178

Eliminated on disposal

-

-

(48,639

)

-

(48,639

)

At 31 March 2025

108,383

7,782

14,698

20,481

151,344

NET BOOK VALUE

At 31 March 2025

19,552

50,037

29,643

34,076

133,308

At 31 March 2024

19,101

24,598

24,421

6,792

74,912

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

619,872

880,195

Other debtors

104,793

146,543

724,665

1,026,738

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

32,198

146,661

Taxation and social security

494,421

387,222

Other creditors

25,412

12,047

552,031

545,930