REGISTERED NUMBER: 00539781 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

A. H. Dodd & Company (Engineers) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C C Bush

C L Bush

R J Bush

REGISTERED OFFICE:

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

REGISTERED NUMBER:

00539781 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

125,905

146,529

CURRENT ASSETS

Stocks

18,930

10,500

Debtors

5

104,895

104,048

Cash at bank

-

27,573

123,825

142,121

CREDITORS

Amounts falling due within one year

6

158,629

168,064

NET CURRENT LIABILITIES

(34,804

)

(25,943

)

TOTAL ASSETS LESS CURRENT LIABILITIES

91,101

120,586

CREDITORS

Amounts falling due after more than one year

7

(58,337

)

(81,812

)

PROVISIONS FOR LIABILITIES

(31,476

)

(36,632

)

NET ASSETS

1,288

2,142

CAPITAL AND RESERVES

Called up share capital

320

320

Revaluation reserve

8

200

200

Capital redemption reserve

756

756

Retained earnings

12

866

SHAREHOLDERS' FUNDS

1,288

2,142

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 29 April 2026 and were signed on its behalf by:

C C Bush - Director

1.	STATUTORY INFORMATION

A. H. Dodd & Company (Engineers) 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture or completion.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

635,426

Additions

21,129

Disposals

(513,648

)

At 31 December 2025

142,907

DEPRECIATION

At 1 January 2025

488,897

Charge for year

7,739

Eliminated on disposal

(479,634

)

At 31 December 2025

17,002

NET BOOK VALUE

At 31 December 2025

125,905

At 31 December 2024

146,529

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

129,892

Transfer to ownership

(10,000

)

At 31 December 2025

119,892

DEPRECIATION

At 1 January 2025

10,109

Charge for year

5,721

Transfer to ownership

(1,500

)

At 31 December 2025

14,330

NET BOOK VALUE

At 31 December 2025

105,562

At 31 December 2024

119,783

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

80,408

88,120

Other debtors

24,487

15,928

104,895

104,048

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

43,775

38,420

Other creditors

114,854

129,644

158,629

168,064

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

58,337

81,812

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

200