REGISTERED NUMBER: 05926289 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Dtec Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N R Blogg

D Robinson

REGISTERED OFFICE:

Unit 1 Jupiter Business Park

Airfield Estate

Hixon

Stafford

Staffordshire

ST18 0PF

REGISTERED NUMBER:

05926289 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Intangible assets

4

7,976

42,266

Tangible assets

5

96,296

87,756

104,272

130,022

CURRENT ASSETS

Stocks

-

3,400

Debtors

6

70,036

197,377

Cash at bank and in hand

153,759

191,436

223,795

392,213

CREDITORS

Amounts falling due within one year

7

153,262

304,634

NET CURRENT ASSETS

70,533

87,579

TOTAL ASSETS LESS CURRENT LIABILITIES

174,805

217,601

PROVISIONS FOR LIABILITIES

23,385

29,375

NET ASSETS

151,420

188,226

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

150,420

187,226

SHAREHOLDERS' FUNDS

151,420

188,226

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

N R Blogg - Director

D Robinson - Director

1.	STATUTORY INFORMATION

Dtec Engineering 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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Develop't costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Profit and Loss Account, 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Develop't

costs

£

COST

At 1 April 2024

and 31 March 2025

295,238

AMORTISATION

At 1 April 2024

252,972

Amortisation for year

34,290

At 31 March 2025

287,262

NET BOOK VALUE

At 31 March 2025

7,976

At 31 March 2024

42,266

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

189,276

33,349

8,526

231,151

Additions

21,900

-

-

21,900

Disposals

-

(5,450

)

-

(5,450

)

At 31 March 2025

211,176

27,899

8,526

247,601

DEPRECIATION

At 1 April 2024

114,661

21,534

7,200

143,395

Charge for year

8,110

3,062

1,326

12,498

Eliminated on disposal

-

(4,588

)

-

(4,588

)

At 31 March 2025

122,771

20,008

8,526

151,305

NET BOOK VALUE

At 31 March 2025

88,405

7,891

-

96,296

At 31 March 2024

74,615

11,815

1,326

87,756

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,095

149,727

Other debtors

3,941

47,650

70,036

197,377

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,744

144,119

Taxation and social security

62,005

70,537

Other creditors

74,513

89,978

153,262

304,634

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

N R Blogg

Balance outstanding at start of year

4,098

7,098

Amounts repaid

(3,064

)

(3,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,034

4,098

D Robinson

Balance outstanding at start of year

3,970

6,320

Amounts advanced

64

650

Amounts repaid

(3,000

)

(3,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,034

3,970

The company has made short-term loans to both directors. The amount outstanding at the year end was £2,068 (2024: £8,067). The loans were interest free and repayable on demand.