DMR ENGINEERING (I.W.) LIMITED

Registered number

05159047

Filleted Accounts

31 March 2026

DMR ENGINEERING (I.W.) LIMITED
Registered number:		05159047
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		286,655			239,387

Current assets
Stocks		160,826			158,467
Debtors	5	132,763			247,015
Cash at bank and in hand		280,746			184,431
		574,335			589,913

Creditors: amounts falling due within one year	6	(141,535)			(149,249)

Net current assets			432,800			440,664

Total assets less current liabilities			719,455			680,051

Creditors: amounts falling due after more than one year	7		-			(5,286)

Provisions for liabilities			(50,135)			-


Net assets			669,320			674,765

Capital and reserves
Called up share capital			100			100
Profit and loss account			669,220			674,665

Shareholders' funds			669,320			674,765

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.


Mr D M Rapley
Director
Approved by the board on 8 October 2026

DMR ENGINEERING (I.W.) LIMITED
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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	15% straight line basis

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			17		19


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					300,000
	At 31 March 2026					300,000

	Amortisation
	At 1 April 2025					300,000
	At 31 March 2026					300,000

	Net book value
	At 31 March 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	390,419		125,992		516,411
	Additions	57,255		38,194		95,449
	Disposals	-		(15,395)		(15,395)
	At 31 March 2026	447,674		148,791		596,465

	Depreciation
	At 1 April 2025	217,662		59,362		277,024
	Charge for the year	27,994		12,406		40,400
	On disposals	-		(7,614)		(7,614)
	At 31 March 2026	245,656		64,154		309,810

	Net book value
	At 31 March 2026	202,018		84,637		286,655
	At 31 March 2025	172,757		66,630		239,387


5	Debtors			2026		2025
£					£

	Trade debtors			132,603		247,015
	Other debtors			160		-
				132,763		247,015


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

	Bank loans and overdrafts			5,286		10,375
	Trade creditors			120,279		129,957
	Taxation and social security costs			12,557		5,470
	Other creditors			3,413		3,447
				141,535		149,249


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		5,286


8	Other information

	DMR ENGINEERING (I.W.) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1 Broadfield Park,
	Seaview Road,
	Cowes,
	Isle Of Wight,
	PO31 7US