David Bray Motor Engineers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06828436 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

David Bray Motor Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V J Bray

D J F Bray

REGISTERED OFFICE:

Unit 9 Empstead Works

Greys Road

Deanfield Avenue

Henley on Thames

Oxfordshire

RG9 1UF

REGISTERED NUMBER:

06828436 (England and Wales)

ACCOUNTANTS:

Knox & Eames Chartered Accountants

Badgemore House

Badgemore Park

Henley-on-Thames

Oxfordshire

RG9 4NR

FIXED ASSETS

Tangible assets

4

10,644

13,842

CURRENT ASSETS

Stocks

2,535

Debtors

5

2,862

9,028

Cash at bank and in hand

43,722

31,434

49,119

42,997

CREDITORS

Amounts falling due within one year

6

38,720

32,359

NET CURRENT ASSETS

10,399

10,638

TOTAL ASSETS LESS CURRENT
LIABILITIES

21,043

24,480

CREDITORS

Amounts falling due after more than one year

7

5,666

9,666

NET ASSETS

15,377

14,814

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

15,277

14,714

SHAREHOLDERS' FUNDS

15,377

14,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 24 September 2025 and were signed on its behalf by:

Mrs V J Bray - Director

1.	STATUTORY INFORMATION

David Bray Motor Engineers 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.

Land and buildings

-

Land - Nil. Buildings - 2% per annum and equally over the period of the lease

Plant and machinery etc

-

25% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 March 2024

2,511

57,320

59,831

Additions

-

350

At 28 February 2025

2,511

57,670

60,181

DEPRECIATION

At 1 March 2024

2,511

43,478

45,989

Charge for year

-

3,548

At 28 February 2025

2,511

47,026

49,537

NET BOOK VALUE

At 28 February 2025

-

10,644

At 29 February 2024

-

13,842

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,803

6,480

Other debtors

59

2,548

2,862

9,028

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

28,932

19,330

Taxation and social security

7,838

11,079

Other creditors

1,950

38,720

32,359

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

5,666

9,666