Diatron Assembly Systems Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02568000

Diatron Assembly Systems Limited

Unaudited financial statements

30 April 2025

Diatron Assembly Systems Limited

Statement of financial position

30 April 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		64,053		77,490

Current assets

Stocks		128,514	147,349
Debtors	6	191,668	233,947
Cash at bank and in hand		403,858	289,880
		---------	---------
		724,040	671,176

Creditors: amounts falling due within one year	7	( 199,511)		( 240,415)
		---------		---------
Net current assets			524,529		430,761
			---------		---------
Total assets less current liabilities			588,582		508,251

Provisions

Taxation including deferred tax		( 14,091)		( 16,938)

Accruals and deferred income	( 5,155)	( 4,875)
	---------	---------
Net assets	569,336	486,438
	---------	---------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		569,236	486,338
		---------	---------
Shareholders funds		569,336	486,438
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Diatron Assembly Systems Limited

Statement of financial position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:

Mrs E A Fisher
Director

Company registration number: 02568000

Diatron Assembly Systems Limited

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Hurricane Way, Norwich Airport Industrial Estate, Norwich, NR6 6JB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	7% straight line
Fixtures and fittings	-	15% reducing balance
Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 10 (2024: 10 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 May 2024	19,349	380,104	16,758	416,211
Disposals	( 19,349)	( 65,858)	( 14,748)	( 99,955)
	-------	---------	-------	---------
At 30 April 2025	–	314,246	2,010	316,256
	-------	---------	-------	---------
Depreciation
At 1 May 2024	19,349	302,647	16,725	338,721
Charge for the year	–	11,901	20	11,921
Disposals	( 19,349)	( 64,354)	( 14,736)	( 98,439)
	-------	---------	-------	---------
At 30 April 2025	–	250,194	2,009	252,203
	-------	---------	-------	---------
Carrying amount
At 30 April 2025	–	64,052	1	64,053
	-------	---------	-------	---------
At 30 April 2024	–	77,457	33	77,490
	-------	---------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	188,005	221,585
Prepayments and accrued income	3,663	12,362
	---------	---------
	191,668	233,947
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	131,285	163,068
Social security and other taxes	68,224	76,183
Other creditors	2	1,164
	---------	---------
	199,511	240,415
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----