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Company Registration No. 04208734 (England and Wales)
D & T Industries Limited Unaudited accounts for the year ended 30 April 2025
D & T Industries Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
D & T Industries Limited Company Information for the year ended 30 April 2025
Director
Delgarde Ragnar Strowgger
Company Number
04208734 (England and Wales)
Registered Office
Unit 31 Dry Drayton Industries Scotland Road, Dry Drayton Cambridge CB23 8AT England
Accountants
Balancing Act (Cambridge) Limited East View Byards Leap Cranwell Sleaford Lincolnshire NG34 8EY
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D & T Industries Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
163,613
178,379
Current assets
Inventories
37,500
37,500
Debtors
6
276,772
235,471
Cash at bank and in hand
38,919
24,509
353,191
297,480
Creditors: amounts falling due within one year
7
(340,275)
(282,891)
Net current assets
12,916
14,589
Total assets less current liabilities
176,529
192,968
Creditors: amounts falling due after more than one year
8
(67,510)
(76,752)
Provisions for liabilities
Deferred tax
(30,400)
(32,742)
Net assets
78,619
83,474
Capital and reserves
Called up share capital
100
100
Profit and loss account
78,519
83,374
Shareholders' funds
78,619
83,474
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 June 2025 and were signed on its behalf by
Delgarde Ragnar Strowgger Director Company Registration No. 04208734
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D & T Industries Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
D & T Industries Limited is a private company, limited by shares, registered in England and Wales, registration number 04208734. The registered office is Unit 31 Dry Drayton Industries, Scotland Road, Dry Drayton, Cambridge, CB23 8AT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from services is recognised when those services are performed. Revenue from sale of goods is recognised when an order is made and a deposit has been taken.
Goodwill
Goodwill, being the amount paid in consideration with the acquisition of a business, is being amortised evenly over its estimated useful life of six years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
at varying rates on cost
Motor vehicles
20% on cost
Fixtures & fittings
10% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
D & T Industries Limited Notes to the Accounts for the year ended 30 April 2025
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Hire purchase and leasing committments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024
4,000
At 30 April 2025
4,000
Amortisation
At 1 May 2024
4,000
At 30 April 2025
4,000
Net book value
At 30 April 2025
-
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
120,487
294,833
41,509
456,829
Additions
-
59,712
4,103
63,815
Disposals
-
(18,170)
-
(18,170)
At 30 April 2025
120,487
336,375
45,612
502,474
Depreciation
At 1 May 2024
113,761
143,979
20,710
278,450
Charge for the year
3,111
67,275
4,561
74,947
On disposals
-
(14,536)
-
(14,536)
At 30 April 2025
116,872
196,718
25,271
338,861
Net book value
At 30 April 2025
3,615
139,657
20,341
163,613
At 30 April 2024
6,726
150,854
20,799
178,379
- 6 -
D & T Industries Limited Notes to the Accounts for the year ended 30 April 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
251,035
225,272
Other debtors
25,737
10,199
276,772
235,471
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
20,000
20,000
VAT
89,225
82,013
Obligations under finance leases and hire purchase contracts
30,206
20,244
Trade creditors
111,060
97,783
Taxes and social security
50,971
51,834
Other creditors
5,813
8,017
Accruals
33,000
3,000
340,275
282,891
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
5,000
25,000
Obligations under finance leases and hire purchase contracts
62,510
51,752
67,510
76,752
During the year ended 30 April 2021 the company received a bank loan of £120,000 under the Coronavirus Business Interruption Loan Scheme (CBILS). The UK Government covered the interest due under the loan agreement for a period of 12 months. Interest is applied at 2.5% per annum.
9
Average number of employees
During the year the average number of employees was 15 (2024: 15).
- 7 -