IRIS Accounts Production v25.4.0.155 02382868 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02382868 2024-05-31 02382868 2025-05-31 02382868 2024-06-01 2025-05-31 02382868 2023-05-31 02382868 2023-06-01 2024-05-31 02382868 2024-05-31 02382868 ns15:EnglandWales 2024-06-01 2025-05-31 02382868 ns14:PoundSterling 2024-06-01 2025-05-31 02382868 ns10:Director1 2024-06-01 2025-05-31 02382868 ns10:Director2 2024-06-01 2025-05-31 02382868 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 02382868 ns10:SmallEntities 2024-06-01 2025-05-31 02382868 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 02382868 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 02382868 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 02382868 ns10:FullAccounts 2024-06-01 2025-05-31 02382868 ns10:Director3 2024-06-01 2025-05-31 02382868 ns10:CompanySecretary1 2024-06-01 2025-05-31 02382868 ns10:RegisteredOffice 2024-06-01 2025-05-31 02382868 ns5:CurrentFinancialInstruments 2025-05-31 02382868 ns5:CurrentFinancialInstruments 2024-05-31 02382868 ns5:ShareCapital 2025-05-31 02382868 ns5:ShareCapital 2024-05-31 02382868 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 02382868 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 02382868 ns5:LandBuildings 2024-06-01 2025-05-31 02382868 ns5:PlantMachinery 2024-06-01 2025-05-31 02382868 ns5:LandBuildings 2024-05-31 02382868 ns5:PlantMachinery 2024-05-31 02382868 ns5:LandBuildings 2025-05-31 02382868 ns5:PlantMachinery 2025-05-31 02382868 ns5:LandBuildings 2024-05-31 02382868 ns5:PlantMachinery 2024-05-31 02382868 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 02382868 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 02382868 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2025-05-31 02382868 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2024-05-31

| REPORT OF THE DIRECTORS AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| DESMAN ENGINEERING LIMITED |

DESMAN ENGINEERING LIMITED (REGISTERED NUMBER: 02382868) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| DESMAN ENGINEERING LIMITED |

COMPANY INFORMATION

for the year ended 31 May 2025

| DIRECTORS: | Mr I J Guilor

| Mr D B Guilor

| Mrs B A Guilor

| SECRETARY: | Mr I J Guilor

| REGISTERED OFFICE: | Burma Road

| Blidworth Industrial Estate

| Blidworth

| Nottinghamshire

| NG21 0RT

| REGISTERED NUMBER: | 02382868 (England and Wales)

| ACCOUNTANTS: | Hewitt Card Limited

| Chartered Certified Accountants

| 70-72 Nottingham Road

| Mansfield

| Nottinghamshire

| NG18 1BN

DESMAN ENGINEERING LIMITED (REGISTERED NUMBER: 02382868) |

REPORT OF THE DIRECTORS

for the year ended 31 May 2025

The directors present their report with the financial statements of the company for the year ended 31 May 2025.

PRINCIPAL ACTIVITIES

The principal activities of the company in the year under review were those of the provision of contract engineering and design services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

Mr I J Guilor

Mr D B Guilor

Mrs B A Guilor

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs B A Guilor - Director

9 September 2025

DESMAN ENGINEERING LIMITED (REGISTERED NUMBER: 02382868) |

BALANCE SHEET

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 594,120 |  | 619,764 |  |

CURRENT ASSETS

Stocks | 728,669 |  | 599,323 |  |

Debtors | 5 | 1,467,146 |  | 1,449,492 |  |

Cash at bank and in hand | 1,099,615 |  | 746,207 |  |

3,295,430 |  | 2,795,022 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,197,073 |  | 785,900 |  |

NET CURRENT ASSETS | 2,098,357 |  | 2,009,122 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,692,477 |  | 2,628,886 |  |

PROVISIONS FOR LIABILITIES | 61,793 |  | 52,782 |  |

NET ASSETS | 2,630,684 |  | 2,576,104 |  |

CAPITAL AND RESERVES

Called up share capital | 90,000 |  | 90,000 |  |

Retained earnings | 2,540,684 |  | 2,486,104 |  |

SHAREHOLDERS' FUNDS | 2,630,684 |  | 2,576,104 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

Mr I J Guilor - Director

DESMAN ENGINEERING LIMITED (REGISTERED NUMBER: 02382868) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Desman Engineering 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.

| 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.

| 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.

| 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

| - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold

| - the amount of turnover can be measured reliably

| - it is probable that the economic benefits associated with the transaction will flow to the company

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 33% on reducing balance, 25% on reducing balance, 20% on cost and Straight line over 20 years

| Stocks

| 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 items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

DESMAN ENGINEERING LIMITED (REGISTERED NUMBER: 02382868) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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 33 (2024 - 30 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 527,626 |  | 2,312,452 |  | 2,840,078 |  |

| Additions | 24,063 |  | 47,223 |  | 71,286 |  |

| Disposals | - |  | (36,000 | ) | (36,000 | ) |

| At 31 May 2025 | 551,689 |  | 2,323,675 |  | 2,875,364 |  |

| DEPRECIATION

| At 1 June 2024 | 231,747 |  | 1,988,567 |  | 2,220,314 |  |

| Charge for year | 10,548 |  | 86,355 |  | 96,903 |  |

| Eliminated on disposal | - |  | (35,973 | ) | (35,973 | ) |

| At 31 May 2025 | 242,295 |  | 2,038,949 |  | 2,281,244 |  |

| NET BOOK VALUE

| At 31 May 2025 | 309,394 |  | 284,726 |  | 594,120 |  |

| At 31 May 2024 | 295,879 |  | 323,885 |  | 619,764 |  |

5. | DEBTORS

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 1,437,778 |  | 1,417,754 |  |

| Other debtors | 29,368 |  | 29,428 |  |

1,467,146 |  | 1,447,182 |  |

DESMAN ENGINEERING LIMITED (REGISTERED NUMBER: 02382868) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 2025

5. | DEBTORS - continued

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | - |  | 2,310 |  |

| Aggregate amounts | 1,467,146 |  | 1,449,492 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 529,465 |  | 427,373 |  |

| Amounts owed to group undertakings | 392,522 |  | 149,149 |  |

| Taxation and social security | 174,370 |  | 121,401 |  |

| Other creditors | 100,716 |  | 87,977 |  |

1,197,073 |  | 785,900 |  |

7. | CAPITAL COMMITMENTS

| 31.5.25 |  | 31.5.24

£ | £ |

| Contracted but not provided for in the

| financial statements | 2,900,000 |  | - |  |

| The company is in the process of building an extension to it's existing unit, this is expected to be completed by 2026.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr I J Guilor.