2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-06-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 11432322 2024-06-01 2025-05-31 11432322 2025-05-31 11432322 2024-05-31 11432322 2023-06-01 2024-05-31 11432322 2024-05-31 11432322 2023-05-31 11432322 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 11432322 core:FurnitureFittings 2024-06-01 2025-05-31 11432322 bus:Director1 2024-06-01 2025-05-31 11432322 bus:Director2 2024-06-01 2025-05-31 11432322 core:WithinOneYear 2025-05-31 11432322 core:WithinOneYear 2024-05-31 11432322 core:ShareCapital 2025-05-31 11432322 core:ShareCapital 2024-05-31 11432322 core:RetainedEarningsAccumulatedLosses 2025-05-31 11432322 core:RetainedEarningsAccumulatedLosses 2024-05-31 11432322 bus:Director1 2024-05-31 11432322 bus:Director1 2025-05-31 11432322 bus:Director2 2024-05-31 11432322 bus:Director2 2025-05-31 11432322 bus:Director1 2023-05-31 11432322 bus:Director1 2024-05-31 11432322 bus:Director2 2023-05-31 11432322 bus:Director2 2024-05-31 11432322 bus:Director1 2023-06-01 2024-05-31 11432322 bus:Director2 2023-06-01 2024-05-31 11432322 bus:SmallEntities 2024-06-01 2025-05-31 11432322 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 11432322 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11432322 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11432322 bus:AbridgedAccounts 2024-06-01 2025-05-31 11432322 core:OfficeEquipment 2024-06-01 2025-05-31
COMPANY REGISTRATION NUMBER: 11432322

Dalair Engineering Ltd

Filleted Unaudited Abridged Financial Statements

31 May 2025

Dalair Engineering Ltd

Abridged Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 11,230 | 12,631

Current assets

Debtors | 7,563 | 746
Cash at bank and in hand | 5,335 | 18,973
| -------- | --------
| 12,898 | 19,719

Creditors: amounts falling due within one year | 22,051 | 32,321
| -------- | --------
Net current liabilities | 9,153 | 12,602
| -------- | --------
Total assets less current liabilities | 2,077 | 29
| ------- | ----
Net assets | 2,077 | 29
| ------- | ----

Capital and reserves

Called up share capital | 20 | 20
Profit and loss account | 2,057 | 9
| ------- | ----
Shareholders funds | 2,077 | 29
| ------- | ----

These abridged 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 31st May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31st May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Dalair Engineering Ltd

Abridged Statement of Financial Position (continued)

31 May 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 4 November 2025 , and are signed on behalf of the board by:

Mr T J Green
Director

Company registration number: 11432322

Dalair Engineering Ltd

Notes to the Abridged Financial Statements

Year ended 31st May 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 2 Cadbury Halt, Weston-in-Gordano, Bristol, BS20 8QD.
2. Statement of compliance
These abridged 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 abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged 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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
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.
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.
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:

| Freehold property | - | 10% straight line
| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 15% reducing balance

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. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| £
Cost |
At 1st June 2024 and 31st May 2025 | 18,211
| --------
Depreciation |
At 1st June 2024 | 5,580
Charge for the year | 1,401
| --------
At 31st May 2025 | 6,981
| --------
Carrying amount |
At 31st May 2025 | 11,230
| --------
At 31st May 2024 | 12,631
| --------

6. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr T J Green | ( 11,467) | ( 10,572) | 14,795 | ( 7,244)
| Mrs S W Green | ( 11,467) | ( 10,573) | 14,795 | ( 7,245)
|  | -------- | -------- | -------- | --------
|  | ( 22,934) | ( 21,145) | 29,590 | ( 14,489)
|  | -------- | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr T J Green | ( 13,226) | ( 9,104) | 10,862 | (11,468)
| Mrs S W Green | ( 13,226) | ( 9,104) | 10,863 | ( 11,467)
|  | -------- | -------- | -------- | --------
|  | ( 26,452) | ( 18,208) | 21,725 | (22,935)
|  | -------- | -------- | -------- | --------