FRS102 1A Filleted


Company registration number:						05834013
D & R Engineering Limited

Balance sheet
as at 31 December 2024

		31 Dec 24		30 Jun 24
	Note	£	£	£	£
Fixed assets
Tangible assets	4	6,976		10,430
			6,976		10,430
Current assets
Stocks		92,403		50,000
Debtors		50,562		68,630
Cash at bank and in hand		9,667		89,076
			152,632		207,706
Creditors: amounts falling due within one year			(113,539)		(102,375)
Net current assets			39,093		105,331
Total assets less current liabilities			46,069		115,761
Creditors: Amounts falling due after more than one year	5		(15,650)		(10,143)
NET ASSETS			30,419		105,618

Capital and reserves
Called up share capital			2		2
Profit and loss account			30,417		105,616
TOTAL EQUITY			30,419		105,618


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2024.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		05834013
	D & R Engineering Limited

	Balance sheet - continued
	as at 31 December 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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr I Richards, Director
	13 August 2025

	2


D & R Engineering Limited

Notes to the financial statements
for the period ended 31 December 2024


1	Company information

	D & R Engineering Limited is a private company registered in England and Wales. Its registered number is 05834013. The company is limited by shares. Its registered office is Walton Marina Ltd, Rosewells Boathouse, Walton-on-Thames, Surrey, KT12 1QW.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Plant and machinery	-	15% reducing balance
	Motor vehicles	-	25% reducing balance
	Computer equipment	-	33% 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.

3


D & R Engineering Limited

Notes to the financial statements - continued
for the period ended 31 December 2024

2	Accounting policies - continued

	Taxation
	Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the period the average number of employees was 4 (2024 - 3).

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 1 July 2024	24,728
	Additions	1,383
	Disposals	(7,600)
	At 31 December 2024	18,511

	Depreciation
	At 1 July 2024	14,298
	Charge for period	1,101
	Eliminated on disposal	(3,864)
	At 31 December 2024	11,535

	Net book value
	At 31 December 2024	6,976

	At 30 June 2024	10,430


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	Company registration number:	05834013

	Unaudited financial statements
	for the period ended 31 December 2024
	for
	D & R Engineering Limited


	Pages for filing with the Registrar