DN Engineering Ltd - Filleted accounts

Registered number

12606352

DN Engineering Ltd

Filleted Accounts

31 May 2026

DN Engineering Ltd
Registered number:		12606352
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		132			254
Investments	4		45,333			45,333
			45,465			45,587

Current assets
Debtors	5	4,269			15,284
Cash at bank and in hand		5,238			681
		9,507			15,965

Creditors: amounts falling due within one year	6	(49,339)			(53,786)

Net current liabilities			(39,832)			(37,821)

Net assets			5,633			7,766

Capital and reserves
Called up share capital			20			20
Profit and loss account			5,613			7,746

Shareholders' funds			5,633			7,766

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




David Mayers
Director
Approved by the board on 6 July 2026

DN Engineering Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25%reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 June 2025				1,026
	At 31 May 2026				1,026

	Depreciation
	At 1 June 2025				772
	Charge for the year				122
	At 31 May 2026				894

	Net book value
	At 31 May 2026				132
	At 31 May 2025				254


4	Investments

Other
investments
£
	Cost
	At 1 June 2025				45,333

	At 31 May 2026				45,333


5	Debtors		2026		2025
£				£

	Trade debtors		4,269		15,284


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		692		9,397
	Taxation and social security costs		953		1,501
	Other creditors		47,694		42,888
			49,339		53,786


7	Other information

	DN Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Cheesemans Cottage
	20 Lower Berwick
	Polegate
	East Sussex
	BN26 5QS