REGISTERED NUMBER: 08988794 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 June 2025

for

Durata Fabrication Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Mcgee

Mrs A L Mcgee

SECRETARY:

Mrs A L Mcgee

REGISTERED OFFICE:

2 Wilfred Whitfield Way

Tees Amp

Middlesbrough

TS2 1EN

REGISTERED NUMBER:

08988794 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

251,484

157,283

CURRENT ASSETS

Stocks

10,485

20,149

Debtors

5

308,663

303,260

Cash at bank and in hand

-

1,168

319,148

324,577

CREDITORS

Amounts falling due within one year

6

495,289

296,170

NET CURRENT (LIABILITIES)/ASSETS

(176,141

)

28,407

TOTAL ASSETS LESS CURRENT LIABILITIES

75,343

185,690

CREDITORS

Amounts falling due after more than one year

7

(113,948

)

(14,167

)

PROVISIONS FOR LIABILITIES

-

(2,371

)

NET (LIABILITIES)/ASSETS

(38,605

)

169,152

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(38,705

)

169,052

SHAREHOLDERS' FUNDS

(38,605

)

169,152

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

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 15 January 2026 and were signed on its behalf by:

J D Mcgee - Director

Mrs A L Mcgee - Director

1.	STATUTORY INFORMATION

Durata Fabrication Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Accounting period

The accounting period was extended to 30 June 2025 and covers a 15 month period. The comparative covers a 12 month period and is therefore not entirely comparable.

Turnover

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

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

-

20% on cost

Computer equipment

-

33% on cost

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 period 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 period 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.

Amounts recoverable on contracts

Amounts recoverable on contracts are stated at cost plus attributable profit to the extent that such profit is reasonably certain and after making provision for any foreseeable losses in completing contracts, less payments on account received.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

249,077

106,354

16,862

372,293

Additions

149,250

40,045

547

189,842

Disposals

(124,735

)

(18,707

)

(7,299

)

(150,741

)

At 30 June 2025

273,592

127,692

10,110

411,394

DEPRECIATION

At 1 April 2024

176,151

27,542

11,317

215,010

Charge for period

48,499

26,616

890

76,005

Eliminated on disposal

(122,004

)

(3,999

)

(5,102

)

(131,105

)

At 30 June 2025

102,646

50,159

7,105

159,910

NET BOOK VALUE

At 30 June 2025

170,946

77,533

3,005

251,484

At 31 March 2024

72,926

78,812

5,545

157,283

Included in tangible fixed assets are assets held under hire purchase with an aggregate net book value of £158,730 (2024 - £nil). Depreciation charged on these assets during the year amounted to £26,065 (2024 - £nil).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

243,366

276,061

Amounts recoverable on contract

600

-

Other debtors

64,697

27,199

308,663

303,260

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,210

10,000

Hire purchase contracts

37,261

-

Payments on account

6,202

-

Trade creditors

182,896

207,640

Amounts owed to participating interests

158,879

-

Taxation and social security

20,855

46,836

Other creditors

66,986

31,694

495,289

296,170

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

14,167

Hire purchase contracts

113,948

-

113,948

14,167

8.	SECURED DEBTS

Hire purchase liabilities are secured on the asset to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £116,469 (2024: £195,500) relating to amounts payable under operating leases.