REGISTERED NUMBER: 04511113

Danetre Workshop Supplies Limited

Financial Statements for the Year Ended 31st August 2025

Page

Company information

1

Abridged balance sheet

2

Notes to the financial statements

4

Directors:

D Christmas-Smith

D Smith

Registered office:

Unit 3 Baird Close

Drayton Fields Industrial Estate

Daventry

Northampton

NN11 8RY

Registered number:

04511113

Accountants:

A.J. Lewis

Chartered Accountant

Lewis & Son Accountants Limited

37 Stoke Road

Blisworth

Northampton

NN7 3BZ

Fixed assets

Tangible assets

3

195,736

192,831

Current assets

Stocks

100,795

90,125

Debtors

245,192

191,640

Cash at bank

110,394

119,367

456,381

401,132

Creditors

Amounts falling due within one year

208,442

167,043

Net current assets

247,939

234,089

Total assets less current liabilities

443,675

426,920

Creditors

Amounts falling due after more than one year

(34,253

)

(31,447

)

Provisions for liabilities

(25,091

)

(25,378

)

Net assets

384,331

370,095

Capital and reserves

Called up share capital

99

99

Retained earnings

384,232

369,996

384,331

370,095

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31st August 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 Board of Directors and authorised for issue on 5th December 2025 and were signed on its behalf by:

D Smith - Director

1.	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.

Revenue recognition

Revenue is recognised at the time of delivery of the goods and legal title has passed.

Tangible fixed assets

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

Freehold property

-

2% straight line

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Leasing and hire purchase contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligations outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between the contributions payable and the contributions actually paid in the year are shown as either accruals or prepayments at the year end.

2.	Employees and directors

The average number of employees during the year was 6 (2024 - 6 ) .

3.	Tangible fixed assets

Totals

£

Cost

At 1st September 2024

389,024

Additions

60,278

Disposals

(62,190

)

At 31st August 2025

387,112

Depreciation

At 1st September 2024

196,193

Charge for year

27,807

Eliminated on disposal

(32,624

)

At 31st August 2025

191,376

Net book value

At 31st August 2025

195,736

At 31st August 2024

192,831