DFORCE Engineering Ltd - Filleted accounts

Registered number

09679470

DFORCE Engineering Ltd

Filleted Accounts

31 July 2026

DFORCE Engineering Ltd
Registered number:		09679470
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		85,944			117,863
			85,945			117,864

Current assets
Stocks		46,000			100,000
Debtors	5	527,410			747,579
Cash at bank and in hand		223,217			641,367
		796,627			1,488,946

Creditors: amounts falling due within one year	6	30,878			(303,107)

Net current liabilities			827,505			1,185,839

Total assets less current liabilities			913,450			1,303,703

Creditors: amounts falling due after more than one year	7		(74,591)			(99,896)



Net liabilities			838,859			1,203,807

Capital and reserves
Called up share capital			4			4
Profit and loss account			838,855			1,203,803

Shareholders' funds			838,859			1,203,807

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.




G.Hill
Director
Approved by the board on 12 October 2026

DFORCE Engineering Ltd
Notes to the Accounts
for the year ended 31 July 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:

	Machinery, equipment and motor vehicles			over 5 years
	Computer equipment			over 4 years
	Office fixtures and fittings			over 6 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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					10		10


3	Intangible fixed assets							£
	Computer licences

	Cost
	At 1 August 2025							101,877
	At 31 July 2026							101,877

	Depreciation
	At 1 August 2025							101,876
	At 31 July 2026							101,876

	Net book value
	At 31 July 2026							1
	At 31 July 2025							1

	Computer licenses are being written off over a period of 5 years.


4	Tangible fixed assets
		Computer equipment		Machinery, equipment and motor vehicles		Office fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 August 2025	22,516		240,439		10,580		273,535
	Additions	5,503		-		776		6,279
	At 31 July 2026	28,019		240,439		11,356		279,814

	Depreciation
	At 1 August 2025	18,212		127,240		10,220		155,672
	Charge for the year	2,527		35,309		362		38,198
	At 31 July 2026	20,739		162,549		10,582		193,870

	Net book value
	At 31 July 2026	7,280		77,890		774		85,944
	At 31 July 2025	4,304		113,199		360		117,863


5	Debtors					2026		2025
£							£

	Trade debtors					323,538		715,138
	Amounts owed by group undertakings					-		-
	Other debtors					203,872		32,441
						527,410		747,579


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

	Obligations under finance lease and hire purchase contracts					23,661		23,660
	Trade creditors					37,386		179,458
	Corporation tax					(77,557)		(7,282)
	Other taxes and social security costs					(15,621)		91,060
	Other creditors					1,253		16,211
						(30,878)		303,107


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

	Obligations under finance lease and hire purchase contracts					74,591		99,896


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	G.Hill
	Director's loan	-		80,000		-		80,000

		-		80,000		-		80,000


9	Related party transactions

	Company made an unsecured loan to J.Hill during the financial year to the sum of £80,000 at a rate of 3.75%pa. The loan is repayable on demand.


10	Other information

	DFORCE Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Accountancy House
	4 Priory Road
	Kenilworth
	Warwickshire
	CV8 1LL