D.& D. Engineering (Lincs.) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02994462 (England and Wales)

D.& D. ENGINEERING (LINCS.) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A Darby

S Darby

REGISTERED OFFICE:

Block B Dowlands Business Park

Manby

Louth

Lincolnshire

LN11 8UX

REGISTERED NUMBER:

02994462 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

Rollestone House

20-22 Bridge Street

Horncastle

Lincolnshire

LN9 5HZ

FIXED ASSETS

Property, plant and equipment

4

288,886

292,428

CURRENT ASSETS

Inventories

13,500

18,000

Debtors

5

429,319

395,564

Cash at bank and in hand

120,628

199,535

563,447

613,099

CREDITORS

Amounts falling due within one year

6

217,939

249,911

NET CURRENT ASSETS

345,508

363,188

TOTAL ASSETS LESS CURRENT
LIABILITIES

634,394

655,616

CREDITORS

Amounts falling due after more than one year

7

(62,297

)

(64,464

)

PROVISIONS FOR LIABILITIES

(64,985

)

(61,772

)

NET ASSETS

507,112

529,380

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

507,012

529,280

SHAREHOLDERS' FUNDS

507,112

529,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 September 2026 and were signed on its behalf by:

A Darby - Director

1.	STATUTORY INFORMATION

D.& D. Engineering (Lincs.) 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Property, plant and equipment

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

Improvements to property

-

5% on reducing balance

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Inventories

Inventories 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2025 - 15 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 February 2025

8,919

252,427

4,274

Additions

-

40,125

-

Disposals

-

At 31 January 2026

8,919

292,552

4,274

DEPRECIATION

At 1 February 2025

1,654

86,397

1,468

Charge for year

364

25,963

421

Eliminated on disposal

-

At 31 January 2026

2,018

112,360

1,889

NET BOOK VALUE

At 31 January 2026

6,901

180,192

2,385

At 31 January 2025

7,265

166,030

2,806

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 February 2025

179,001

13,293

457,914

Additions

15,090

1,135

56,350

Disposals

(19,390

)

-

(19,390

)

At 31 January 2026

174,701

14,428

494,874

DEPRECIATION

At 1 February 2025

69,408

6,559

165,486

Charge for year

22,058

1,081

49,887

Eliminated on disposal

(9,385

)

-

(9,385

)

At 31 January 2026

82,081

7,640

205,988

NET BOOK VALUE

At 31 January 2026

92,620

6,788

288,886

At 31 January 2025

109,593

6,734

292,428

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

272,298

266,616

Amounts owed by group undertakings

91,175

70,245

Other debtors

65,846

58,703

429,319

395,564

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

-

8,835

Hire purchase contracts

38,998

38,980

Trade creditors

122,728

113,263

Taxation and social security

39,712

36,297

Other creditors

16,501

52,536

217,939

249,911

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Hire purchase contracts

62,297

64,464

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Hire purchase contracts

101,295

103,444