REGISTERED NUMBER: 01423789 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Dormor Machine And Engineering Company

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H Cameron-Clarke

J Wood

SECRETARY:

H Cameron-Clarke

REGISTERED OFFICE:

Dormor Way

South Bank

Middlesbrough

Cleveland

TS6 6XH

REGISTERED NUMBER:

01423789 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Great North House

20 Allington Way

DARLINGTON

Co Durham

DL1 4QB

FIXED ASSETS

Tangible assets

4

1,419,377

1,590,982

CURRENT ASSETS

Debtors

5

927,893

591,542

Cash at bank and in hand

248,872

154,426

1,176,765

745,968

CREDITORS

Amounts falling due within one year

6

(633,485

)

(245,339

)

NET CURRENT ASSETS

543,280

500,629

TOTAL ASSETS LESS CURRENT LIABILITIES

1,962,657

2,091,611

CREDITORS

Amounts falling due after more than one year

7

(105,490

)

(116,070

)

PROVISIONS FOR LIABILITIES

8

(115,619

)

(96,232

)

NET ASSETS

1,741,548

1,879,309

CAPITAL AND RESERVES

Called up share capital

9

109

109

Retained earnings

1,741,439

1,879,200

SHAREHOLDERS' FUNDS

1,741,548

1,879,309

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

H Cameron-Clarke - Director

1.	STATUTORY INFORMATION

Dormor Machine And Engineering Company 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income Recognition

Income is recognised when a contract for the sale of goods is determined as unconditional.

Tangible fixed assets

Tangible assets are held at cost less depreciation and provisions for improvement.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life;

Freehold Property 4% straight line

Plant and machinery 10-15% straight line

Fixtures, fittings and equipment 20-33% reducing balance

Motor vehicles 25% reducing balance

Computer Equipment 20-33% reducing balance

Government grants

Revenue based grants are credited to the profit and loss account on receipt.

Capital based grants are credited to the profit and loss account in equal instalments, over the estimated useful life of the related asset.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Amounts recoverable on contracts

For long-term contracts, where the outcome of a long-term contract can be estimated reliably, turnover is recognised by reference to the stage of completion. The stage of completion is measured by the proportion of contract costs incurred to date compared to the estimated total contract costs, reflective of both the materials content and labour costs.

Where the outcome of a long-term contract cannot be estimated reliably, contract turnover is recognised to the extent that contract costs will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When it is possible that the total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

1,073,377

2,164,439

127,206

Additions

-

3,875

-

Disposals

-

(39,586

)

-

At 31 December 2025

1,073,377

2,128,728

127,206

DEPRECIATION

At 1 January 2025

491,957

1,284,785

64,034

Charge for year

37,421

109,447

9,466

Eliminated on disposal

-

(35,855

)

-

At 31 December 2025

529,378

1,358,377

73,500

NET BOOK VALUE

At 31 December 2025

543,999

770,351

53,706

At 31 December 2024

581,420

879,654

63,172

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

101,151

45,936

3,512,109

Additions

-

2,257

6,132

Disposals

-

-

(39,586

)

At 31 December 2025

101,151

48,193

3,478,655

DEPRECIATION

At 1 January 2025

43,180

37,171

1,921,127

Charge for year

14,493

3,179

174,006

Eliminated on disposal

-

-

(35,855

)

At 31 December 2025

57,673

40,350

2,059,278

NET BOOK VALUE

At 31 December 2025

43,478

7,843

1,419,377

At 31 December 2024

57,971

8,765

1,590,982

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

496,517

512,055

Amounts recoverable on contract

408,109

55,474

Prepayments and accrued income

23,267

24,013

927,893

591,542

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

179,853

134,530

Taxation and social security

77,074

77,597

Other creditors

353,286

438

Accruals and deferred income

12,692

22,194

Deferred government grants

10,580

10,580

633,485

245,339

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Deferred government grants

105,490

116,070

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

115,619

96,232

Deferred

tax

£

Balance at 1 January 2025

96,232

Provided during year

19,387

Balance at 31 December 2025

115,619

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

99

Ordinary

£1

99

99

10

Ordinary B

£1

10

10

109

109