REGISTERED NUMBER: 00938259 (England and Wales)

G. & D. Engineering (Moulton) Limited

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Directors:

C J Matson

Mrs E A Matson

Secretary:

C J Matson

Registered office:

Spalding Gate

High Road

Moulton

Spalding

Lincolnshire

PE12 6NU

Registered number:

00938259 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G. & D. Engineering (Moulton) Limited for the year ended 31 July 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of G. & D. Engineering (Moulton) Limited, as a body, in accordance with the terms of our engagement letter dated 22 September 2023. Our work has been undertaken solely to prepare for your approval the financial statements of G. & D. Engineering (Moulton) Limited and state those matters that we have agreed to state to the Board of Directors of G. & D. Engineering (Moulton) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G. & D. Engineering (Moulton) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that G. & D. Engineering (Moulton) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G. & D. Engineering (Moulton) Limited. You consider that G. & D. Engineering (Moulton) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of G. & D. Engineering (Moulton) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

13 November 2025

Fixed assets

Tangible assets

5

21,451

9,977

Current assets

Stocks

5,000

12,000

Debtors

6

38,564

73,378

Cash at bank and in hand

53,960

21,121

97,524

106,499

Creditors

Amounts falling due within one year

7

103,362

110,840

Net current liabilities

(5,838

)

(4,341

)

Total assets less current liabilities

15,613

5,636

Provisions for liabilities

4,238

1,307

Net assets

11,375

4,329

Capital and reserves

Called up share capital

8

1,010

1,010

Capital redemption reserve

1,040

1,040

Retained earnings

9,325

2,279

Shareholders' funds

11,375

4,329

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 13 November 2025 and were signed on its behalf by:

C J Matson - Director

1.	Statutory information

G. & D. Engineering (Moulton) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Plant & machinery

- 25% reducing balance

Furniture & office equipment

- 15% reducing balance

Computers

- 3 years straight line

Motor vehicles

- 25% reducing balance

Buildings

- 5% straight line

Stocks

Stocks 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.

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.

4.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

5.	Tangible fixed assets

Fixtures

Plant &

& office

Motor

Buildings

machinery

equipment

vehicles

Totals

£

£

£

£

£

Cost

At 1 August 2024

34,192

68,209

997

6,700

110,098

Additions

-

11,550

-

6,295

17,845

Disposals

-

-

-

(4,700

)

(4,700

)

At 31 July 2025

34,192

79,759

997

8,295

123,243

Depreciation

At 1 August 2024

29,442

63,927

997

5,755

100,121

Charge for year

250

3,958

-

1,692

5,900

Eliminated on disposal

-

-

-

(4,229

)

(4,229

)

At 31 July 2025

29,692

67,885

997

3,218

101,792

Net book value

At 31 July 2025

4,500

11,874

-

5,077

21,451

At 31 July 2024

4,750

4,282

-

945

9,977

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

38,564

73,378

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

28,786

21,344

Corporation tax

14,454

12,307

Social security and other taxes

1,082

956

VAT

9,663

8,363

Other creditors

553

2,005

Directors loan accounts

44,328

61,370

Accrued expenses

4,496

4,495

103,362

110,840

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,010

Ordinary

£1

1,010

1,010