REGISTERED NUMBER: OC307265 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

D T A Consulting Engineers LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P Halse

J W Middleton

J M Wilkes

L M Atkins

REGISTERED OFFICE:

6 Innovation Court

Yarm Road

Stockton-on-Tees

County Durham

TS18 3DA

REGISTERED NUMBER:

OC307265 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

140 Coniscliffe Road

DARLINGTON

Co Durham

DL3 7RT

FIXED ASSETS

Intangible assets

4

141

246

Tangible assets

5

122,604

176,749

122,745

176,995

CURRENT ASSETS

Stocks

32,772

36,875

Debtors

6

342,559

335,671

Cash at bank and in hand

186,469

31,707

561,800

404,253

CREDITORS

Amounts falling due within one year

7

168,223

142,678

NET CURRENT ASSETS

393,577

261,575

TOTAL ASSETS LESS CURRENT LIABILITIES

516,322

438,570

CREDITORS

Amounts falling due after more than one year

8

21,860

57,162

NET ASSETS ATTRIBUTABLE TO MEMBERS

494,462

381,408

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

494,462

381,408

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

494,462

381,408

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 August 2025 and were signed by:

P Halse - Designated member

J W Middleton - Designated member

1.	STATUTORY INFORMATION

D T A Consulting Engineers LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

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 have also been consistently applied within the same accounts.

Turnover

Turnover is measured at the fair value of the consideration received or receivable after adjusting for accrued income, excluding value added tax.

Turnover is calculated as that proportion of total contract value which costs incurred to date bear to

total expected costs for that contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Accrued income

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be measures reliably.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 14 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

3,365

AMORTISATION

At 1 April 2024

3,119

Charge for year

105

At 31 March 2025

3,224

NET BOOK VALUE

At 31 March 2025

141

At 31 March 2024

246

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

61,366

217,919

279,285

Disposals

(1,557

)

-

(1,557

)

At 31 March 2025

59,809

217,919

277,728

DEPRECIATION

At 1 April 2024

33,789

68,747

102,536

Charge for year

10,559

43,586

54,145

Eliminated on disposal

(1,557

)

-

(1,557

)

At 31 March 2025

42,791

112,333

155,124

NET BOOK VALUE

At 31 March 2025

17,018

105,586

122,604

At 31 March 2024

27,577

149,172

176,749

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

270,997

255,464

Other debtors

748

-

Prepayments and accrued income

70,814

80,207

342,559

335,671

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

20,001

26,099

Trade creditors

17,367

9,112

Social security and other taxes

90,882

32,189

Other creditors

10,224

41,758

Accruals and deferred income

19,749

23,520

168,223

142,678

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

11,667

Hire purchase contracts

20,193

40,194

Other creditors

-

5,301

21,860

57,162

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

11,667

21,667

Hire purchase

40,194

66,293

51,861

87,960

Details of security provided:

The bank loan is secured by a fixed and floating charge over the undertaking and all property and assets present and future.

Hire purchase contracts are secured on the assets to which they relate.

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.