REGISTERED NUMBER: 04465935 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

D & D Taylor Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D A L Taylor

SECRETARY:

REGISTERED OFFICE:

Andrew Cooper & Co

650 Anlaby Road

Hull

North Humberside

HU3 6UU

REGISTERED NUMBER:

04465935 (England and Wales)

ACCOUNTANTS:

Andrew Cooper & Company

Chartered Accountants

650 Anlaby Road

Kingston upon Hull

East Yorkshire

HU3 6UU

FIXED ASSETS

Tangible assets

4

17,586

22,216

CURRENT ASSETS

Stocks

42,000

64,800

Debtors

5

36,796

45,424

Cash in hand

635

635

79,431

110,859

CREDITORS

Amounts falling due within one year

6

84,284

110,716

NET CURRENT (LIABILITIES)/ASSETS

(4,853

)

143

TOTAL ASSETS LESS CURRENT LIABILITIES

12,733

22,359

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

12,632

22,258

SHAREHOLDERS' FUNDS

12,733

22,359

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 April 2026 and were signed by:

D A L Taylor - Director

1.	STATUTORY INFORMATION

D & D Taylor 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.

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.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

10% 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 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.

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 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

23,167

128,654

151,821

Disposals

-

(3,300

)

(3,300

)

At 31 July 2025

23,167

125,354

148,521

DEPRECIATION

At 1 August 2024

7,871

121,734

129,605

Charge for year

-

2,843

2,843

Eliminated on disposal

-

(1,513

)

(1,513

)

At 31 July 2025

7,871

123,064

130,935

NET BOOK VALUE

At 31 July 2025

15,296

2,290

17,586

At 31 July 2024

15,296

6,920

22,216

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

36,796

42,851

Other debtors

-

2,573

36,796

45,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

17,582

51,771

Trade creditors

30,041

16,855

Taxation and social security

94

12,330

Other creditors

36,567

29,760

84,284

110,716

7.	ULTIMATE CONTROLLING PARTY

The controlling party is D A L Taylor.