REGISTERED NUMBER: 03856995 (England and Wales)

DON VALLEY ENGINEERING CONSTRUCTION

LIMITED

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L A Ashurst

C A Ashurst

S F Doleman

A J Priestley

REGISTERED OFFICE:

Sandall Stones Road

Kirk Sandall

Doncaster

South Yorkshire

DN3 1QR

REGISTERED NUMBER:

03856995 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor, Chartered Accountants

Sidings House, Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Tangible assets

4

161,308

225,204

CURRENT ASSETS

Debtors

5

6,704,706

3,007,680

Cash at bank

1,453,386

1,403,328

8,158,092

4,411,008

CREDITORS

Amounts falling due within one year

6

6,865,384

3,324,215

NET CURRENT ASSETS

1,292,708

1,086,793

TOTAL ASSETS LESS CURRENT LIABILITIES

1,454,016

1,311,997

CREDITORS

Amounts falling due after more than one year

7

-

(48,058

)

PROVISIONS FOR LIABILITIES

(38,894

)

(54,776

)

NET ASSETS

1,415,122

1,209,163

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

1,413,122

1,207,163

1,415,122

1,209,163

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 16 December 2025 and were signed on its behalf by:

A J Priestley - Director

1.	STATUTORY INFORMATION

Don Valley Engineering 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 each asset over its estimated useful life.

Plant and machinery - 20% on cost

Motor Vehicles - 33% on reducing balance

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 26 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

416,495

Additions

22,476

Disposals

(19,225

)

At 31 July 2025

419,746

DEPRECIATION

At 1 August 2024

191,291

Charge for year

78,930

Eliminated on disposal

(11,783

)

At 31 July 2025

258,438

NET BOOK VALUE

At 31 July 2025

161,308

At 31 July 2024

225,204

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,787

573

Amounts owed by group undertakings

3,150,443

1,122,493

Other debtors

3,532,476

1,884,614

6,704,706

3,007,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

48,057

66,963

Trade creditors

317,252

2,095,022

Amounts owed to group undertakings

5,872,967

-

Taxation and social security

89,119

213,167

Other creditors

537,989

949,063

6,865,384

3,324,215

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

48,058

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Kelvin Fitton BA FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

9.	OTHER FINANCIAL COMMITMENTS

There is a cross guarantee and debenture in place between the company and the parent undertaking, Don Valley Engineering Group Limited and four other subsidiaries of the parent undertaking. Don Valley Engineering Company Limited, Cleeve Materials Handling Limited, Don Valley Engineering Holdings Limited and Don Valley Materials Handling Limited dated 27 March 2019. At the balance sheet date there was a total indebtedness to the group's bankers of £897,068 (2024: £978,827). Against this debt, at the balance sheet date the group had total cash deposits with the group's bankers of £5,615,358 (2024: £6,575,716).

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Don Valley Engineering Group Limited, a private company, limited by shares, registered in England and Wales. The registered office is Sandall Stones Road, Kirk Sandall, Doncaster, DN3 1QR.