Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 No description of principal activity 4 2024-12-01 false 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 04594345 2024-12-01 2025-11-30 04594345 2023-12-01 2024-11-30 04594345 2025-11-30 04594345 2024-11-30 04594345 c:Director1 2024-12-01 2025-11-30 04594345 d:PlantMachinery 2024-12-01 2025-11-30 04594345 d:PlantMachinery 2025-11-30 04594345 d:PlantMachinery 2024-11-30 04594345 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04594345 d:MotorVehicles 2024-12-01 2025-11-30 04594345 d:MotorVehicles 2025-11-30 04594345 d:MotorVehicles 2024-11-30 04594345 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04594345 d:OfficeEquipment 2024-12-01 2025-11-30 04594345 d:OfficeEquipment 2025-11-30 04594345 d:OfficeEquipment 2024-11-30 04594345 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04594345 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04594345 d:CurrentFinancialInstruments 2025-11-30 04594345 d:CurrentFinancialInstruments 2024-11-30 04594345 d:Non-currentFinancialInstruments 2025-11-30 04594345 d:Non-currentFinancialInstruments 2024-11-30 04594345 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 04594345 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 04594345 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 04594345 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 04594345 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-11-30 04594345 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 04594345 d:ShareCapital 2025-11-30 04594345 d:ShareCapital 2024-11-30 04594345 d:RetainedEarningsAccumulatedLosses 2025-11-30 04594345 d:RetainedEarningsAccumulatedLosses 2024-11-30 04594345 c:FRS102 2024-12-01 2025-11-30 04594345 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04594345 c:FullAccounts 2024-12-01 2025-11-30 04594345 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04594345 d:AcceleratedTaxDepreciationDeferredTax 2025-11-30 04594345 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 04594345 2 2024-12-01 2025-11-30 04594345 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 04594345 P R DAVEY ENGINEERING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
P R DAVEY ENGINEERING LIMITED REGISTERED NUMBER: 04594345 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 36,231 |  | 42,501
|  |  | 36,231 |  | 42,501
Current assets |  |  |  |  |
Stocks |  | 1,000 |  | 1,000 |
Debtors: amounts falling due within one year | 5 | 42,033 |  | 50,110 |
Cash at bank and in hand |  | 61,580 |  | 27,517 |
|  | 104,613 |  | 78,627 |
Creditors: amounts falling due within one year | 6 | (71,767) |  | (71,835) |
Net current assets |  |  | 32,846 |  | 6,792
Total assets less current liabilities |  |  | 69,077 |  | 49,293
Creditors: amounts falling due after more than one year | 7 |  | - |  | (5,000)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (9,058) |  | (10,625) |
|  |  | (9,058) |  | (10,625)
Net assets |  |  | 60,019 |  | 33,668
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 59,919 |  | 33,568
|  |  | 60,019 |  | 33,668
Page 1
P R DAVEY ENGINEERING LIMITED REGISTERED NUMBER: 04594345 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ P Davey
Director
Date: 29 June 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
P R Davey Engineering Limited is a private company limited by shares and incorporated in England and Wales, registration number 04594345. The registered office is Unit 3 Sterling Complex, Farthing Road Industrial Estate, Ipswich, IP1 5AP. The financial statements are presented in sterling which functional currency of the company and rounded to the nearest £. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within accounting policies and in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors have considered the Company's position at the time of signing the financial statements, and based on this, the Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existance for the forseeable future and they therefore continue to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2. Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2. Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 15% reducing balance
|  |  |  | Motor vehicles | - | 15% reducing balance
|  |  |  | Office equipment | - | 15% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 December 2024 | 171,081 | 11,750 | 2,099 | 184,930
| Additions | - | - | 106 | 106
| At 30 November 2025 | 171,081 | 11,750 | 2,205 | 185,036
| Depreciation |  |  |  |
| At 1 December 2024 | 135,658 | 5,086 | 1,685 | 142,429
| Charge for the year on owned assets | 5,315 | 1,000 | 61 | 6,376
| At 30 November 2025 | 140,973 | 6,086 | 1,746 | 148,805
| Net book value |  |  |  |
| At 30 November 2025 | 30,108 | 5,664 | 459 | 36,231
| At 30 November 2024 | 35,423 | 6,664 | 414 | 42,501
Page 6
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 36,652 | 47,222
| Prepayments and accrued income | 2,492 | -
| Tax recoverable | 2,889 | 2,888
|  | 42,033 | 50,110
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,000 | 10,000
| Trade creditors | 5,229 | 6,752
| Corporation tax | 36,025 | 28,839
| Other taxation and social security | 21,561 | 22,306
| Other creditors | 1,248 | 1,449
| Accruals and deferred income | 2,704 | 2,489
|  | 71,767 | 71,835
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 5,000
|  | - | 5,000
Page 7
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,000 | 10,000
|  | 5,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 5,000
|  | - | 5,000
|  | 5,000 | 15,000
| This loan is guaranteed by the government under the Bounce Back Loan Scheme.
Page 8
P R DAVEY ENGINEERING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (10,625)
| Charged to profit or loss | 1,567
| At end of year | (9,058)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (9,058) | (10,625)
|  | (9,058) | (10,625)
Page 9