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Registered number: 01659877
Dave Rushton (Engines) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
DBBK Accountants Ltd
4 Hassam Parade
Wolstanton
Newcastle
Staffordshire
ST5 9DS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01659877
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,499 32,938
45,499 32,938
CURRENT ASSETS
Stocks 5 750 650
Debtors 6 29,266 12,723
Cash at bank and in hand 4,121 2,446
34,137 15,819
Creditors: Amounts Falling Due Within One Year 7 (54,918 ) (53,859 )
NET CURRENT ASSETS (LIABILITIES) (20,781 ) (38,040 )
TOTAL ASSETS LESS CURRENT LIABILITIES 24,718 (5,102 )
Creditors: Amounts Falling Due After More Than One Year 8 (18,583 ) (25,634 )
NET ASSETS/(LIABILITIES) 6,135 (30,736 )
CAPITAL AND RESERVES
Called up share capital 9 5,000 5,000
Profit and Loss Account 1,135 (35,736 )
SHAREHOLDERS' FUNDS 6,135 (30,736)
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Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Deborah Lewis
Director
16 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dave Rushton (Engines) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01659877 . The registered office is Railway Passage, Longton, Staffordshire, ST3 1BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 10% Reducing Balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 117,459 4,000 7,331 2,750 131,540
Additions 15,615 - - 2,001 17,616
As at 31 March 2025 133,074 4,000 7,331 4,751 149,156
Depreciation
As at 1 April 2024 91,004 400 6,923 275 98,602
Provided during the period 4,207 360 40 448 5,055
As at 31 March 2025 95,211 760 6,963 723 103,657
Net Book Value
As at 31 March 2025 37,863 3,240 368 4,028 45,499
As at 1 April 2024 26,455 3,600 408 2,475 32,938
5. Stocks
2025 2024
£ £
Materials 750 650
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 29,266 12,723
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,466 5,158
Other taxes and social security 16,821 7,792
VAT 12,309 5,284
Accruals and deferred income - 795
Directors' loan accounts 11,322 34,830
54,918 53,859
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 18,583 25,634
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5,000 5,000
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