REGISTERED NUMBER: 01209742 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Durey Castings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D L Durey

Ms M L Plender-Leith

SECRETARY:

D L Durey

REGISTERED OFFICE:

Hawley Road

Dartford

Kent

DA1 1PU

REGISTERED NUMBER:

01209742 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Tangible assets

4

266,228

300,731

CURRENT ASSETS

Stocks

1,771,917

1,853,349

Debtors

5

1,175,801

1,467,811

Cash at bank and in hand

1,035,528

758,566

3,983,246

4,079,726

CREDITORS

Amounts falling due within one year

6

1,367,359

1,199,639

NET CURRENT ASSETS

2,615,887

2,880,087

TOTAL ASSETS LESS CURRENT LIABILITIES

2,882,115

3,180,818

PROVISIONS FOR LIABILITIES

25,695

31,725

NET ASSETS

2,856,420

3,149,093

CAPITAL AND RESERVES

Called up share capital

8

14,450

14,450

Capital redemption reserve

9

10,550

10,550

Retained earnings

9

2,831,420

3,124,093

SHAREHOLDERS' FUNDS

2,856,420

3,149,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

D L Durey - Director

1.	STATUTORY INFORMATION

Durey Castings 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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Freehold property

-

2% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks and work in progress are valued 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 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 16 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

249,197

35,318

132,082

30,097

446,694

Additions

-

910

-

2,020

2,930

At 30 September 2025

249,197

36,228

132,082

32,117

449,624

DEPRECIATION

At 1 October 2024

84,291

27,003

5,503

29,166

145,963

Charge for year

2,828

2,118

31,645

842

37,433

At 30 September 2025

87,119

29,121

37,148

30,008

183,396

NET BOOK VALUE

At 30 September 2025

162,078

7,107

94,934

2,109

266,228

At 30 September 2024

164,906

8,315

126,579

931

300,731

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,107,878

1,399,502

Prepayments and accrued income

67,923

68,309

1,175,801

1,467,811

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

985,371

873,608

Corporation Tax

56,205

32,128

Social security and other taxes

58,548

71,625

VAT

140,769

106,204

Other creditors

98,980

91,125

Accruals and deferred income

27,486

24,949

1,367,359

1,199,639

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

84,051

88,945

Between one and five years

70,562

149,440

154,613

238,385

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

14,450

Ordinary

£1

14,450

14,450

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 October 2024

3,124,093

10,550

3,134,643

Profit for the year

140,827

140,827

Dividends

(433,500

)

(433,500

)

At 30 September 2025

2,831,420

10,550

2,841,970