D&D ENGINEERING SERVICES LTD


Directors	Mr D F Coyle
	Mr D J McKenna


Registered Address	3k Admiral Business Park
	Nelson Way
	Cramlington
	NE23 1WG


Registered Number	06872747 (England and Wales)

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 policy

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/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

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.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Research and development
	In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. 

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		17

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 June 24	92,972	86,575	8,243	187,790
At 31 May 25	92,972	86,575	8,243	187,790
Depreciation and impairment
At 01 June 24	77,667	31,439	7,280	116,386
Charge for year	3,061	4,715	682	8,458
At 31 May 25	80,728	36,154	7,962	124,844
Net book value
At 31 May 25	12,244	50,421	281	62,946
At 31 May 24	15,305	55,136	963	71,404

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	158,421	322,818
Other debtors	139,449	146,449
Prepayments and accrued income	79,967	78,808
Total	377,837	548,075

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	42,237	135,554
Bank borrowings and overdrafts	9,971	10,000
Taxation and social security	242,077	367,094
Other creditors	9,577	12,925
Accrued liabilities and deferred income	26,045	14,446
Total	329,907	540,019


	Finance lease and HP contracts are included in other creditors £8,000 (2024 - £11,050) and are secured on the assets to which they relate.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,653	11,595
Other creditors	8,000	16,000
Total	9,653	27,595


	Finance lease and HP contracts are included in other creditors £8,000 (2024 - £16,000) and are secured on the assets to which they relate.

7.	Provisions for liabilities
	Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made.

	2025	2024
	£	£
Net deferred tax liability (asset)	15,300	17,458
Total	15,300	17,458

8.	Pension commitments
	The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £1,577 (2024 - £1,875) were due to the fund. They are included in other creditors.

9.	Directors advances, credits and guarantees
	On 1 June 2024 a director owed the company £7,199. During the period this director was advanced a further £167,618 and repaid £174,618. As at 31 May 2025 this director owed the company £199. No interest was charged on this loan. The loan is unsecured and repayable upon demand. On 1 June 2024 a director owed the company £76,500. During the period this director was advanced a further £40,850 and repaid £40,850. As at 31 May 2025 this director owed the company £76,500. Interest of £2,217 has been calculated and charged on this loan using HM Revenue and Customs official rate for beneficial loan arrangements. The loan is unsecured and repayable upon demand.

Directors advances, credits and guarantees

On 1 June 2024 a director owed the company £7,199. During the period this director was advanced a further £167,618 and repaid £174,618. As at 31 May 2025 this director owed the company £199. No interest was charged on this loan. The loan is unsecured and repayable upon demand.

On 1 June 2024 a director owed the company £76,500. During the period this director was advanced a further £40,850 and repaid £40,850. As at 31 May 2025 this director owed the company £76,500. Interest of £2,217 has been calculated and charged on this loan using HM Revenue and Customs official rate for beneficial loan arrangements. The loan is unsecured and repayable upon demand.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		62,946		71,404
			62,946		71,404
Current assets
Stocks		4,000		4,000
Debtors	4	377,837		548,075
Cash at bank and on hand		6,938		30,020
		388,775		582,095
Creditors amounts falling due within one year	5	(329,907)		(540,019)
Net current assets (liabilities)			58,868		42,076
Total assets less current liabilities			121,814		113,480
Creditors amounts falling due after one year	6		(9,653)		(27,595)
Provisions for liabilities	7		(15,300)		(17,458)
Net assets			96,861		68,427
Capital and reserves
Called up share capital			100		100
Profit and loss account			96,761		68,327
Shareholders' funds			96,861		68,427