2024-06-01 2025-05-31 05468676 D &amp; F Engineering Limited false 05468676 2024-06-01 2025-05-31 05468676 uk-bus:Director1 2024-06-01 2025-05-31 05468676 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05468676 uk-bus:SmallEntities 2024-06-01 2025-05-31 05468676 uk-bus:FullAccounts 2024-06-01 2025-05-31 05468676 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05468676 2024-06-01 05468676 2025-05-31 05468676 2024-05-31 xbrli:pure iso4217:GBP 05468676 2023-06-01 2024-05-31

Company Registration Number : 05468676 (England and Wales)
05468676
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-05-31
false
D &amp; F Engineering Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-06-01
D & F Engineering Limited Unaudited filleted financial statements For the year ended 31 May 2025
J & H Accountants 14 Beech Avenue Upminster RM14 2HN

D & F Engineering Limited Contents For the year ended 31 May 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 7

D & F Engineering Limited Company Information For the year ended 31 May 2025

Company registration number |  | 05468676 (England and Wales)
Directors |  | Daniel Flynn
|  | Julie Flynn
Registered office address |  | 2 Kidby Way
|  | Weeley Heath
|  | Essex
|  | CO16 9FG
Accountant |  | J & H Accountants
|  | 14 Beech Avenue
|  | Upminster
|  | RM14 2HN

D & F Engineering Limited Statement of Financial Position For the year ended 31 May 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Fixed assets |  |  |  |  |
Property, plant and equipment |  |  | 15,617 |  | 25,046
| 11 |  | 15,617 |  | 25,046
Current assets |  |  |  |  |
Debtors | 6 |  | 7,074 |  | 38,004
Cash and cash equivalents |  |  | 312,160 |  | 292,634
|  |  | 319,235 |  | 330,638
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year | 7 |  | (13,991) |  | (13,348)
Corporation tax payable |  |  | (21,832) |  | (18,280)
|  |  | (35,823) |  | (31,628)
Net current assets/(liabilities) |  |  | 283,412 |  | 299,010
Total assets less current liabilities |  |  | 299,029 |  | 324,056
Non-current liabilities |  |  |  |  |
Provisions for liabilities |  |  | (3,725) |  | (4,759)
Net assets/(liabilities) |  |  | 295,304 |  | 319,298
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,000 |  | 1,000
Retained earnings |  |  | 294,304 |  | 318,298
Shareholders' funds |  |  | 295,304 |  | 319,298
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 May 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 28 December 2025
.............................
Daniel Flynn (Director)
Company registration number: 05468676

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-05-31 31 May 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Fixed Assets |  |  |  | 15,617 |  | 25,046
Current Assets |  |  |  | 318,424 |  | 329,709
Cash in Hand/Bank |  |  |  | 312,160 |  | 291,388
Prepayments and accrued income |  |  |  | 811 |  | 929
Creditors: amounts falling due within one year |  |  |  | (35,823) |  | (31,628)
Net current assets/(liabilities) |  |  |  | 283,412 |  | 299,010
Total assets less current liabilities |  |  |  | 299,029 |  | 324,056
Provisions for liabilities |  |  |  | (3,725) |  | (4,759)
Net Assets/(liabilities) |  |  |  | 295,304 |  | 319,298
Capital and Reserves |  |  |  | 295,304 |  | 319,298
Called up share capital |  |  |  | 1,000 |  | 1,000
Profit and loss account |  |  |  | 294,304 |  | 318,298
SHAREHOLDER'S FUND |  |  |  | 295,304 |  | 319,298
For the year ending 31/05/2025 the company was entitled to exemption 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. For the year ending 31-05-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 28 December 2025 2025-12-28 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Daniel Flynn |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 05468676 |  |  |  |  |  |  |  |  |  |

D & F Engineering Limited Notes to the Financial Statements For the year ended 31 May 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 2 Kidby Way, Weeley Heath, Essex, CO16 9FG.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the reducing balance method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:
Asset class and depreciation rate
Land and Buildings |
Plant and Machinery |
Short Leasehold Properties |
Investment Properties |
Long Leasehold Properties |
Commercial Vehicles |
Fixtures and Fittings | 15% reducing balance
Equipment |
Motor Cars | 25% reducing balance
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.
(5) Employees
During the year, the average number of employees including director was 2 (2024 : 2).
(6) Debtors
Amounts falling due within one year
| 2025 |  | 2024
| £ |  | £
Other debtors | 6,264 |  | 37,075
Prepayments and accrued income | 811 |  | 929
| 7,074 |  | 38,004
(7) Creditors: Amounts falling due within one year
| 2025 |  | 2024
| £ |  | £
Trade creditors | 959 |  | 3,680
Other taxes and social security | 11,094 |  | 7,867
Other creditors | 63 |  | -
Accruals and deferred income | 1,875 |  | 1,800
| 13,991 |  | 13,347
(8) Share capital and reserves
Alloted, called up and fully paid: | 2025 |  | 2024
| £ |  | £
1,000 (2024 : 1,000) Ordinary Shares of £ 1 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
A ordinary shares hold equal voting rights.
Retained earnings |  |  | 2025
|  |  | £
At 1 June 2024 |  |  | 318,297
Profit of the year |  |  | 66,309
Dividends paid |  |  | (90,302)
At 31 May 2025 |  |  | 294,304
(9) Directors advances, credit and guarantees
There were no amounts owing from the directors to the company as at 31st May 25.
(10) Ultimate controlling party
The company's ultimate controlling parties are Mr D Flynn and Mrs J Flynn by virtue of their ownership of 100% of the issued share capital of the company.
(11) Fixed assets
| Tangible £
Cost |
As at 01 June 2024 | 59,580
Disposals | (21,305)
As at 31 May 2025 | 38,275
Depreciation/Amortisation |
As at 01 June 2024 | 34,533
For the year | 5,151
Write off on disposals | (17,026)
As at 31 May 2025 | 22,658
Net book value |
As at 31 May 2025 | 15,617
As at 31 May 2024 | 25,047