| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2025 |
| for |
| Doity Engineering Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2025 |
| for |
| Doity Engineering Limited |
| Doity Engineering Limited (Registered number: 00565907) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Doity Engineering Limited |
| Company Information |
| for the Year Ended 30 June 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2 Heap Bridge |
| Bury |
| Lancashire |
| BL9 7HR |
| Doity Engineering Limited (Registered number: 00565907) |
| Balance Sheet |
| 30 June 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Revaluation reserve | 9 |
| Capital redemption reserve |
| Retained earnings |
| Shareholders' funds |
| 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. |
| Doity Engineering Limited (Registered number: 00565907) |
| Balance Sheet - continued |
| 30 June 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Doity Engineering Limited (Registered number: 00565907) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| Doity Engineering Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| BASIS OF PREPARING THE FINANCIAL STATEMENTS |
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. |
| The financial statements are prepared in sterling, which is the functional currency of the entity. |
| REVENUE RECOGNITION |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax, trade discounts and royalties. Turnover is attributable to one continuing activity. |
| DEPRECIATION |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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. |
| TAXATION |
| 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. |
| 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. |
| Doity Engineering Limited (Registered number: 00565907) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| TANGIBLE ASSETS |
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. |
| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other |
| comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. |
| IMPAIRMENT OF FIXED ASSETS |
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. |
| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. |
| 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Doity Engineering Limited (Registered number: 00565907) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and | Motor | Computer |
| property | machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 July 2024 |
| Additions |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 July 2024 |
| and 30 June 2025 |
| Doity Engineering Limited (Registered number: 00565907) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| During the year the directors entered into the following advances and credits with the company: |
| 2025 |
| Balance brought forward | Amounts repaid | Balance carried forward |
| £ | £ | £ |
| A. C. Kershaw | (16,358 | ) | 3,995 | (12,363 | ) |
| R. A. Kershaw | (23,712 | ) | 22,597 | (1,115 | ) |
| (40,070 | ) | 26,592 | (13,478 | ) |
| 2024 |
| Balance brought forward | Amounts repaid | Balance carried forward |
| £ | £ | £ |
| A. C. Kershaw | (423 | ) | (15,935 | ) | (16,358 | ) |
| R. A. Kershaw | (27,432 | ) | 3,720 | (23,712 | ) |
| (27,855 | ) | (12,215 | ) | (40,070 | ) |