| REGISTERED NUMBER: |
| D Engineering Limited |
| Unaudited Financial Statements for the Year Ended 30 September 2025 |
| REGISTERED NUMBER: |
| D Engineering Limited |
| Unaudited Financial Statements for the Year Ended 30 September 2025 |
| D Engineering Limited (Registered number: NI015582) |
| Contents of the Financial Statements |
| for the year ended 30 September 2025 |
| Page |
| Company information | 1 |
| Balance sheet | 2 |
| Notes to the financial statements | 4 |
| D Engineering Limited |
| Company Information |
| for the year ended 30 September 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Chartered Certified Accountants |
| Oakmont House |
| 2 Queens Road |
| Lisburn |
| BT27 4TZ |
| Bankers: |
| 42 High Street |
| Randalstown |
| Co. Antrim |
| BT41 4AP |
| D Engineering Limited (Registered number: NI015582) |
| Balance Sheet |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Stocks | 6 |
| Debtors | 7 |
| Cash in hand |
| Creditors |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
9 |
( |
) |
| Provisions for liabilities | 12 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 13 |
| Revaluation reserve | 14 |
| Retained earnings | 14 |
| Shareholders' funds |
| 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. |
| D Engineering Limited (Registered number: NI015582) |
| Balance Sheet - continued |
| 30 September 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| D Engineering Limited (Registered number: NI015582) |
| Notes to the Financial Statements |
| for the year ended 30 September 2025 |
| 1. | Statutory information |
| D Engineering Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery - 15% reducing balance |
| Fixtures & Furnitures - 15% reducing balance |
| Motor vehicles - 25% reducing balance |
| 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. |
| D Engineering Limited (Registered number: NI015582) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 2. | Accounting policies - continued |
| 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 |
| 4. | Intangible fixed assets |
| Goodwill |
| £ |
| Cost |
| At 1 October 2024 |
| and 30 September 2025 |
| Amortisation |
| At 1 October 2024 |
| and 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| 5. | Tangible fixed assets |
| Fixtures |
| Freehold | Plant and | and | Motor |
| property | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| Cost or valuation |
| At 1 October 2024 |
| and 30 September 2025 |
| Depreciation |
| At 1 October 2024 |
| Charge for year |
| At 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| Cost or valuation at 30 September 2025 is represented by: |
| Fixtures |
| Freehold | Plant and | and | Motor |
| property | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| Valuation in 2022 | 710,000 | 929,275 | 34,538 | 47,513 | 1,721,326 |
| D Engineering Limited (Registered number: NI015582) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 5. | Tangible fixed assets - continued |
| If 22 McKinney Road had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 574,428 | 574,428 |
| 22 McKinney Road was valued on an open market basis on 6 April 2022 by Templeton Robinson Commercial . |
| 6. | Stocks |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Bad debt provision | (23,026 | ) | - |
| Other debtors |
| Tax |
| 8. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Wages due | 15,588 | - |
| Pension commitments | 3,964 | 5,402 |
| VAT | 66,162 | 58,124 |
| Other creditors |
| Directors' current accounts | 80,418 | 73,816 |
| Accrued expenses |
| 9. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 10) |
| D Engineering Limited (Registered number: NI015582) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 10. | Loans |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank overdrafts |
| Bank loans |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| 11. | Secured debts |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Bank loans |
| The bank overdraft is secured by way of a charge over the company assets. |
| Hire purchase contracts are secured on the assets to which they relate. |
| 12. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 27,235 | 32,143 |
| Deferred |
| tax |
| £ |
| Balance at 1 October 2024 |
| Provided during year | ( |
) |
| Balance at 30 September 2025 |
| 13. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 312,000 | 312,000 |
| D Engineering Limited (Registered number: NI015582) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 14. | Reserves |
| Retained | Revaluation |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 October 2024 | 402,556 |
| Deficit for the year | ( |
) | ( |
) |
| At 30 September 2025 | 370,240 |