DASKH ENGINEERING LIMITED - Filleted accounts

Registered number

10930925

DASKH ENGINEERING LIMITED

Filleted Accounts

31 August 2025

DASKH ENGINEERING LIMITED
Registered number:		10930925
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		32,602			13,596

Current assets
Cash at bank and in hand		16,631			16,631

Creditors: amounts falling due within one year	4	(3,138)			(6,304)

Net current assets			13,493			10,327

Net assets			46,095			23,923

Capital and reserves
Called up share capital			100			100
Profit and loss account			45,995			23,823

Shareholders' funds			46,095			23,923

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Bishop
Director
Approved by the board on 11 October 2025

DASKH ENGINEERING LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Computer equipment		Tools and equipment		Total
£			£		£
	Cost
	At 1 September 2024	4,371		23,046		27,417
	Additions	-		21,725		21,725
	At 31 August 2025	4,371		44,771		49,142

	Depreciation
	At 1 September 2024	3,185		10,636		13,821
	Charge for the year	237		2,482		2,719
	At 31 August 2025	3,422		13,118		16,540

	Net book value
	At 31 August 2025	949		31,653		32,602
	At 31 August 2024	1,186		12,410		13,596


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			620		620
	Taxation and social security costs			1,915		3,141
	Other creditors			603		2,543
				3,138		6,304


5	Other information

	DASKH ENGINEERING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	296 Clipsley Lane
	Haydock
	St. Helens
	Merseyside
	WA11 0JQ