REGISTERED NUMBER: 05989676 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

P DALTON ENGINEERING AND CONSTRUCTION

LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Dalton

SECRETARY:

Mrs J E Dalton

REGISTERED OFFICE:

Unit 19

Airfield Approach Business Park

Moor Lane

Flookburgh

Cumbria

LA11 7NG

REGISTERED NUMBER:

05989676 (England and Wales)

BANKERS:

HSBC Bank plc

35 Market Street

Lancaster

Lancashire

LA1 1JQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

14,417

14,696

14,417

14,696

CURRENT ASSETS

Stocks

33,125

49,169

Debtors

31,354

109,937

Cash at bank and in hand

28,349

36,699

92,828

195,805

CREDITORS

Amounts falling due within one year

68,535

155,218

NET CURRENT ASSETS

24,293

40,587

TOTAL ASSETS LESS CURRENT LIABILITIES

38,710

55,283

CAPITAL AND RESERVES

Called up share capital

6

105

105

Retained earnings

38,605

55,178

SHAREHOLDERS' FUNDS

38,710

55,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 November 2025 and were signed by:

Mr P Dalton - Director

1.	STATUTORY INFORMATION

P Dalton Engineering and Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services as adjusted for work in progress, excluding VAT.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

and 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

84,617

Additions

3,200

At 31 March 2025

87,817

DEPRECIATION

At 1 April 2024

69,921

Charge for year

3,479

At 31 March 2025

73,400

NET BOOK VALUE

At 31 March 2025

14,417

At 31 March 2024

14,696

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

51

A Ordinary

£1

51

51

49

B Ordinary

£1

49

49

5

A Dividend

£1

5

5

105

105

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Dalton.