back to BENSON-SEDGWICK ENGINEERING LIMITED detail Benson-Sedgwick Engineering Limited
Acorah Software Products - Accounts Production 7.0.012 false 1 April 2017 31 March 2018 31 March 2018 00197014 Mr Sukunan Devadasan Mr John Benson Mr Barry Goillau Mr Dean Gunn Mr Micheal Hyland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00197014 2017-03-31 00197014 2018-03-31 00197014 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 2017-04-01 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 2018-03-31 00197014 frs-core:AfterOneYear 2017-04-01 2018-03-31 00197014 frs-core:BetweenOneFiveYears 2017-04-01 2018-03-31 00197014 frs-core:BetweenOneFiveYears 2018-03-31 00197014 frs-core:ComputerEquipment 2018-03-31 00197014 frs-core:ComputerEquipment 2017-04-01 2018-03-31 00197014 frs-core:ComputerEquipment 2017-03-31 00197014 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-03-31 00197014 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-04-01 2018-03-31 00197014 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-03-31 00197014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-03-31 00197014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-04-01 2018-03-31 00197014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-03-31 00197014 frs-core:FurnitureFittings 2018-03-31 00197014 frs-core:FurnitureFittings 2017-04-01 2018-03-31 00197014 frs-core:FurnitureFittings 2017-03-31 00197014 frs-core:NetGoodwill 2018-03-31 00197014 frs-core:NetGoodwill 2017-04-01 2018-03-31 00197014 frs-core:NetGoodwill 2017-03-31 00197014 frs-core:InvestmentPropertyIncludedWithinPPE 2018-03-31 00197014 frs-core:InvestmentPropertyIncludedWithinPPE 2017-04-01 2018-03-31 00197014 frs-core:InvestmentPropertyIncludedWithinPPE 2017-03-31 00197014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-03-31 00197014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-04-01 2018-03-31 00197014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-03-31 00197014 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2018-03-31 00197014 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-04-01 2018-03-31 00197014 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-03-31 00197014 frs-core:MoreThanFiveYears 2017-04-01 2018-03-31 00197014 frs-core:MoreThanFiveYears 2018-03-31 00197014 frs-core:MotorVehicles 2018-03-31 00197014 frs-core:MotorVehicles 2017-04-01 2018-03-31 00197014 frs-core:MotorVehicles 2017-03-31 00197014 frs-core:OtherResidualIntangibleAssets 2018-03-31 00197014 frs-core:OtherResidualIntangibleAssets 2017-04-01 2018-03-31 00197014 frs-core:OtherResidualIntangibleAssets 2017-03-31 00197014 frs-core:PlantMachinery 2018-03-31 00197014 frs-core:PlantMachinery 2017-04-01 2018-03-31 00197014 frs-core:PlantMachinery 2017-03-31 00197014 frs-core:Secured 2018-03-31 00197014 frs-core:Unsecured 2018-03-31 00197014 frs-core:WithinOneYear 2017-04-01 2018-03-31 00197014 frs-core:WithinOneYear 2018-03-31 00197014 frs-core:CapitalRedemptionReserve 2017-04-01 2018-03-31 00197014 frs-core:CapitalRedemptionReserve 2017-03-31 00197014 frs-core:CapitalRedemptionReserve 2018-03-31 00197014 frs-core:OtherReservesSubtotal 2017-04-01 2018-03-31 00197014 frs-core:OtherReservesSubtotal 2017-03-31 00197014 frs-core:OtherReservesSubtotal 2018-03-31 00197014 frs-core:RevaluationReserve 2017-04-01 2018-03-31 00197014 frs-core:RevaluationReserve 2017-03-31 00197014 frs-core:RevaluationReserve 2018-03-31 00197014 frs-core:SharePremium 2017-04-01 2018-03-31 00197014 frs-core:SharePremium 2017-03-31 00197014 frs-core:SharePremium 2018-03-31 00197014 frs-core:ShareCapital 2017-04-01 2018-03-31 00197014 frs-core:ShareCapital 2017-03-31 00197014 frs-core:ShareCapital 2018-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses 2017-04-01 2018-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses 2017-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses 2018-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2017-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2018-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2017-03-31 00197014 frs-countries:Asia 2017-04-01 2018-03-31 00197014 frs-countries:RestEuropeOutsideUK 2017-04-01 2018-03-31 00197014 frs-countries:NorthAmerica 2017-04-01 2018-03-31 00197014 frs-countries:RestWorldOutsideUK 2017-04-01 2018-03-31 00197014 frs-countries:SouthAmerica 2017-04-01 2018-03-31 00197014 frs-countries:UnitedKingdom 2017-04-01 2018-03-31 00197014 frs-bus:HighestPaidDirector 2017-04-01 2018-03-31 00197014 frs-bus:PrivateLimitedCompanyLtd 2017-04-01 2018-03-31 00197014 frs-bus:CompanyLimitedByGuarantee 2017-04-01 2018-03-31 00197014 frs-bus:LimitedLiabilityPartnershipLLP 2017-04-01 2018-03-31 00197014 frs-bus:LimitedLiabilityPartnershipsSORP 2017-04-01 2018-03-31 00197014 frs-bus:FullAccounts 2017-04-01 2018-03-31 00197014 frs-bus:AbbreviatedAccounts 2017-04-01 2018-03-31 00197014 frs-bus:AbridgedAccounts 2017-04-01 2018-03-31 00197014 frs-bus:FRS102 2017-04-01 2018-03-31 00197014 frs-bus:EntityHasNeverTraded 2017-04-01 2018-03-31 00197014 frs-bus:EntityNoLongerTradingButTradedInPast 2017-04-01 2018-03-31 00197014 frs-bus:Audited 2017-04-01 2018-03-31 00197014 frs-bus:AuditExempt-NoAccountantsReport 2017-04-01 2018-03-31 00197014 frs-bus:AuditExemptWithAccountantsReport 2017-04-01 2018-03-31 00197014 frs-bus:OrdinaryShareClass1 2017-04-01 2018-03-31 00197014 frs-bus:OrdinaryShareClass1 2017-03-31 00197014 frs-bus:OrdinaryShareClass1 2018-03-31 00197014 frs-bus:OrdinaryShareClass2 2017-04-01 2018-03-31 00197014 frs-bus:OrdinaryShareClass2 2017-03-31 00197014 frs-bus:OrdinaryShareClass2 2018-03-31 00197014 frs-bus:OrdinaryShareClass3 2017-04-01 2018-03-31 00197014 frs-bus:OrdinaryShareClass3 2017-03-31 00197014 frs-bus:OrdinaryShareClass3 2018-03-31 00197014 frs-bus:OrdinaryShareClass4 2017-04-01 2018-03-31 00197014 frs-bus:OrdinaryShareClass4 2017-03-31 00197014 frs-bus:OrdinaryShareClass4 2018-03-31 00197014 frs-bus:OrdinaryShareClass5 2017-04-01 2018-03-31 00197014 frs-bus:OrdinaryShareClass5 2017-03-31 00197014 frs-bus:OrdinaryShareClass5 2018-03-31 00197014 frs-bus:PreferenceShareClass1 2017-04-01 2018-03-31 00197014 frs-bus:PreferenceShareClass1 2017-03-31 00197014 frs-bus:PreferenceShareClass1 2018-03-31 00197014 frs-bus:PreferenceShareClass2 2017-04-01 2018-03-31 00197014 frs-bus:PreferenceShareClass2 2017-03-31 00197014 frs-bus:PreferenceShareClass2 2018-03-31 00197014 frs-bus:PreferenceShareClass3 2017-04-01 2018-03-31 00197014 frs-bus:PreferenceShareClass3 2017-03-31 00197014 frs-bus:PreferenceShareClass3 2018-03-31 00197014 frs-bus:PreferenceShareClass4 2017-04-01 2018-03-31 00197014 frs-bus:PreferenceShareClass4 2017-03-31 00197014 frs-bus:PreferenceShareClass4 2018-03-31 00197014 frs-bus:PreferenceShareClass5 2017-04-01 2018-03-31 00197014 frs-bus:PreferenceShareClass5 2017-03-31 00197014 frs-bus:PreferenceShareClass5 2018-03-31 00197014 1 2017-04-01 2018-03-31 00197014 frs-core:LeasedAssets 2017-04-01 2018-03-31 00197014 frs-core:OwnedAssets 2017-04-01 2018-03-31 00197014 frs-core:CurrencyRisk 2017-04-01 2018-03-31 00197014 frs-core:MarketRisk 2017-04-01 2018-03-31 00197014 frs-core:InterestRateRisk 2017-04-01 2018-03-31 00197014 frs-core:DeferredTaxation 2017-04-01 2018-03-31 00197014 frs-core:DeferredTaxation 2017-03-31 00197014 frs-core:DeferredTaxation 2018-03-31 00197014 frs-core:OtherProvisionsContingentLiabilities 2017-04-01 2018-03-31 00197014 frs-core:OtherProvisionsContingentLiabilities 2017-03-31 00197014 frs-core:OtherProvisionsContingentLiabilities 2018-03-31 00197014 frs-core:ProvisionsDeferredTax 2018-03-31 00197014 frs-core:OtherDeferredTax 2018-03-31 00197014 frs-core:AcceleratedTaxDepreciationDeferredTax 2018-03-31 00197014 frs-core:TaxLossesCarry-forwardsDeferredTax 2018-03-31 00197014 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2018-03-31 00197014 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-04-01 2018-03-31 00197014 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-03-31 00197014 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-03-31 00197014 dpl-countries:UnitedKingdom 2017-04-01 2018-03-31 00197014 dpl-countries:Europe 2017-04-01 2018-03-31 00197014 dpl-countries:NorthAmerica 2017-04-01 2018-03-31 00197014 dpl-countries:SouthAmerica 2017-04-01 2018-03-31 00197014 dpl-countries:Asia 2017-04-01 2018-03-31 00197014 dpl-countries:RestWorldOutsideUK 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales 2017-03-31 00197014 dpl-frs:CostSales 2018-03-31 00197014 dpl-frs:DistributionCosts 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses 2017-04-01 2018-03-31 00197014 frs-bus:Director1 2017-04-01 2018-03-31 00197014 frs-bus:Director1 2017-03-31 00197014 frs-bus:Director1 2018-03-31 00197014 frs-bus:Director2 2017-04-01 2018-03-31 00197014 frs-bus:Director2 2017-03-31 00197014 frs-bus:Director2 2018-03-31 00197014 frs-bus:Director3 2017-04-01 2018-03-31 00197014 frs-bus:Director3 2017-03-31 00197014 frs-bus:Director3 2018-03-31 00197014 frs-bus:Director4 2017-04-01 2018-03-31 00197014 frs-bus:Director4 2017-03-31 00197014 frs-bus:Director4 2018-03-31 00197014 frs-bus:Director5 2017-04-01 2018-03-31 00197014 frs-bus:Director5 2017-03-31 00197014 frs-bus:Director5 2018-03-31 00197014 1 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 1 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 1 2018-03-31 00197014 2 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 2 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 2 2018-03-31 00197014 3 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 3 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 3 2018-03-31 00197014 4 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 4 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 4 2018-03-31 00197014 5 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 5 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 5 2018-03-31 00197014 6 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 6 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 6 2018-03-31 00197014 7 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 7 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 7 2018-03-31 00197014 8 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 8 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 8 2018-03-31 00197014 9 2017-04-01 2018-03-31 00197014 frs-core:CurrentFinancialInstruments 9 2018-03-31 00197014 frs-core:Non-currentFinancialInstruments 9 2018-03-31 00197014 dpl-frs:Item1 2017-04-01 2018-03-31 00197014 dpl-frs:Item1 2017-03-31 00197014 dpl-frs:Item1 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item1 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item1 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item1 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item1 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2017-04-01 2018-03-31 00197014 dpl-frs:Item2 2017-04-01 2018-03-31 00197014 dpl-frs:Item2 2017-03-31 00197014 dpl-frs:Item2 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item2 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item2 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item2 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item2 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2017-04-01 2018-03-31 00197014 dpl-frs:Item3 2017-04-01 2018-03-31 00197014 dpl-frs:Item3 2017-03-31 00197014 dpl-frs:Item3 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item3 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item3 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item3 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item3 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2017-04-01 2018-03-31 00197014 dpl-frs:Item4 2017-04-01 2018-03-31 00197014 dpl-frs:Item4 2017-03-31 00197014 dpl-frs:Item4 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item4 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item4 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item4 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item4 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2017-04-01 2018-03-31 00197014 dpl-frs:Item5 2017-04-01 2018-03-31 00197014 dpl-frs:Item5 2017-03-31 00197014 dpl-frs:Item5 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item5 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item5 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item5 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item5 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2017-04-01 2018-03-31 00197014 dpl-frs:Item6 2017-04-01 2018-03-31 00197014 dpl-frs:Item6 2017-03-31 00197014 dpl-frs:Item6 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item6 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item6 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item6 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item6 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2017-04-01 2018-03-31 00197014 dpl-frs:Item7 2017-04-01 2018-03-31 00197014 dpl-frs:Item7 2017-03-31 00197014 dpl-frs:Item7 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item7 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item7 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item7 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item7 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2017-04-01 2018-03-31 00197014 dpl-frs:Item8 2017-04-01 2018-03-31 00197014 dpl-frs:Item8 2017-03-31 00197014 dpl-frs:Item8 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item8 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item8 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item8 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item8 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2017-04-01 2018-03-31 00197014 dpl-frs:Item9 2017-04-01 2018-03-31 00197014 dpl-frs:Item9 2017-03-31 00197014 dpl-frs:Item9 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item9 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item9 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item9 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item9 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2017-04-01 2018-03-31 00197014 dpl-frs:Item10 2017-04-01 2018-03-31 00197014 dpl-frs:Item10 2017-03-31 00197014 dpl-frs:Item10 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item10 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item10 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item10 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item10 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2017-04-01 2018-03-31 00197014 dpl-frs:Item11 2017-04-01 2018-03-31 00197014 dpl-frs:Item11 2017-03-31 00197014 dpl-frs:Item11 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item11 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item11 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item11 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item11 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2017-04-01 2018-03-31 00197014 dpl-frs:Item12 2017-04-01 2018-03-31 00197014 dpl-frs:Item12 2017-03-31 00197014 dpl-frs:Item12 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item12 2017-04-01 2018-03-31 00197014 dpl-frs:CostSales dpl-frs:Item12 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item12 2018-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item12 2017-04-01 2018-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2017-04-01 2018-03-31 00197014 1 2017-04-01 2018-03-31 00197014 frs-countries:EnglandWales 2017-04-01 2018-03-31 00197014 2016-03-31 00197014 2017-03-31 00197014 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 2016-04-01 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 2017-03-31 00197014 frs-core:AfterOneYear 2016-04-01 2017-03-31 00197014 frs-core:BetweenOneFiveYears 2016-04-01 2017-03-31 00197014 frs-core:BetweenOneFiveYears 2017-03-31 00197014 frs-core:ComputerEquipment 2017-03-31 00197014 frs-core:ComputerEquipment 2016-04-01 2017-03-31 00197014 frs-core:ComputerEquipment 2016-03-31 00197014 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-03-31 00197014 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-04-01 2017-03-31 00197014 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-03-31 00197014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-03-31 00197014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-04-01 2017-03-31 00197014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-03-31 00197014 frs-core:FurnitureFittings 2017-03-31 00197014 frs-core:FurnitureFittings 2016-04-01 2017-03-31 00197014 frs-core:FurnitureFittings 2016-03-31 00197014 frs-core:NetGoodwill 2017-03-31 00197014 frs-core:NetGoodwill 2016-04-01 2017-03-31 00197014 frs-core:NetGoodwill 2016-03-31 00197014 frs-core:InvestmentPropertyIncludedWithinPPE 2017-03-31 00197014 frs-core:InvestmentPropertyIncludedWithinPPE 2016-04-01 2017-03-31 00197014 frs-core:InvestmentPropertyIncludedWithinPPE 2016-03-31 00197014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-03-31 00197014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-04-01 2017-03-31 00197014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-03-31 00197014 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-03-31 00197014 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-04-01 2017-03-31 00197014 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-03-31 00197014 frs-core:MoreThanFiveYears 2016-04-01 2017-03-31 00197014 frs-core:MoreThanFiveYears 2017-03-31 00197014 frs-core:MotorVehicles 2017-03-31 00197014 frs-core:MotorVehicles 2016-04-01 2017-03-31 00197014 frs-core:MotorVehicles 2016-03-31 00197014 frs-core:OtherResidualIntangibleAssets 2017-03-31 00197014 frs-core:OtherResidualIntangibleAssets 2016-04-01 2017-03-31 00197014 frs-core:OtherResidualIntangibleAssets 2016-03-31 00197014 frs-core:PlantMachinery 2017-03-31 00197014 frs-core:PlantMachinery 2016-04-01 2017-03-31 00197014 frs-core:PlantMachinery 2016-03-31 00197014 frs-core:Secured 2017-03-31 00197014 frs-core:Unsecured 2017-03-31 00197014 frs-core:WithinOneYear 2016-04-01 2017-03-31 00197014 frs-core:WithinOneYear 2017-03-31 00197014 frs-core:CapitalRedemptionReserve 2016-04-01 2017-03-31 00197014 frs-core:CapitalRedemptionReserve 2016-03-31 00197014 frs-core:CapitalRedemptionReserve 2017-03-31 00197014 frs-core:OtherReservesSubtotal 2016-04-01 2017-03-31 00197014 frs-core:OtherReservesSubtotal 2016-03-31 00197014 frs-core:OtherReservesSubtotal 2017-03-31 00197014 frs-core:RevaluationReserve 2016-04-01 2017-03-31 00197014 frs-core:RevaluationReserve 2016-03-31 00197014 frs-core:RevaluationReserve 2017-03-31 00197014 frs-core:SharePremium 2016-04-01 2017-03-31 00197014 frs-core:SharePremium 2016-03-31 00197014 frs-core:SharePremium 2017-03-31 00197014 frs-core:ShareCapital 2016-04-01 2017-03-31 00197014 frs-core:ShareCapital 2016-03-31 00197014 frs-core:ShareCapital 2017-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses 2016-04-01 2017-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses 2016-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses 2017-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2016-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2017-03-31 00197014 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2016-03-31 00197014 frs-countries:Asia 2016-04-01 2017-03-31 00197014 frs-countries:RestEuropeOutsideUK 2016-04-01 2017-03-31 00197014 frs-countries:NorthAmerica 2016-04-01 2017-03-31 00197014 frs-countries:RestWorldOutsideUK 2016-04-01 2017-03-31 00197014 frs-countries:SouthAmerica 2016-04-01 2017-03-31 00197014 frs-countries:UnitedKingdom 2016-04-01 2017-03-31 00197014 frs-bus:HighestPaidDirector 2016-04-01 2017-03-31 00197014 frs-bus:PrivateLimitedCompanyLtd 2016-04-01 2017-03-31 00197014 frs-bus:CompanyLimitedByGuarantee 2016-04-01 2017-03-31 00197014 frs-bus:LimitedLiabilityPartnershipLLP 2016-04-01 2017-03-31 00197014 frs-bus:LimitedLiabilityPartnershipsSORP 2016-04-01 2017-03-31 00197014 frs-bus:FullAccounts 2016-04-01 2017-03-31 00197014 frs-bus:AbbreviatedAccounts 2016-04-01 2017-03-31 00197014 frs-bus:AbridgedAccounts 2016-04-01 2017-03-31 00197014 frs-bus:FRS102 2016-04-01 2017-03-31 00197014 frs-bus:EntityHasNeverTraded 2016-04-01 2017-03-31 00197014 frs-bus:EntityNoLongerTradingButTradedInPast 2016-04-01 2017-03-31 00197014 frs-bus:Audited 2016-04-01 2017-03-31 00197014 frs-bus:AuditExempt-NoAccountantsReport 2016-04-01 2017-03-31 00197014 frs-bus:AuditExemptWithAccountantsReport 2016-04-01 2017-03-31 00197014 frs-bus:OrdinaryShareClass1 2016-04-01 2017-03-31 00197014 frs-bus:OrdinaryShareClass1 2016-03-31 00197014 frs-bus:OrdinaryShareClass1 2017-03-31 00197014 frs-bus:OrdinaryShareClass2 2016-04-01 2017-03-31 00197014 frs-bus:OrdinaryShareClass2 2016-03-31 00197014 frs-bus:OrdinaryShareClass2 2017-03-31 00197014 frs-bus:OrdinaryShareClass3 2016-04-01 2017-03-31 00197014 frs-bus:OrdinaryShareClass3 2016-03-31 00197014 frs-bus:OrdinaryShareClass3 2017-03-31 00197014 frs-bus:OrdinaryShareClass4 2016-04-01 2017-03-31 00197014 frs-bus:OrdinaryShareClass4 2016-03-31 00197014 frs-bus:OrdinaryShareClass4 2017-03-31 00197014 frs-bus:OrdinaryShareClass5 2016-04-01 2017-03-31 00197014 frs-bus:OrdinaryShareClass5 2016-03-31 00197014 frs-bus:OrdinaryShareClass5 2017-03-31 00197014 frs-bus:PreferenceShareClass1 2016-04-01 2017-03-31 00197014 frs-bus:PreferenceShareClass1 2016-03-31 00197014 frs-bus:PreferenceShareClass1 2017-03-31 00197014 frs-bus:PreferenceShareClass2 2016-04-01 2017-03-31 00197014 frs-bus:PreferenceShareClass2 2016-03-31 00197014 frs-bus:PreferenceShareClass2 2017-03-31 00197014 frs-bus:PreferenceShareClass3 2016-04-01 2017-03-31 00197014 frs-bus:PreferenceShareClass3 2016-03-31 00197014 frs-bus:PreferenceShareClass3 2017-03-31 00197014 frs-bus:PreferenceShareClass4 2016-04-01 2017-03-31 00197014 frs-bus:PreferenceShareClass4 2016-03-31 00197014 frs-bus:PreferenceShareClass4 2017-03-31 00197014 frs-bus:PreferenceShareClass5 2016-04-01 2017-03-31 00197014 frs-bus:PreferenceShareClass5 2016-03-31 00197014 frs-bus:PreferenceShareClass5 2017-03-31 00197014 1 2016-04-01 2017-03-31 00197014 frs-core:LeasedAssets 2016-04-01 2017-03-31 00197014 frs-core:OwnedAssets 2016-04-01 2017-03-31 00197014 frs-core:CurrencyRisk 2016-04-01 2017-03-31 00197014 frs-core:MarketRisk 2016-04-01 2017-03-31 00197014 frs-core:InterestRateRisk 2016-04-01 2017-03-31 00197014 frs-core:DeferredTaxation 2016-04-01 2017-03-31 00197014 frs-core:DeferredTaxation 2016-03-31 00197014 frs-core:DeferredTaxation 2017-03-31 00197014 frs-core:OtherProvisionsContingentLiabilities 2016-04-01 2017-03-31 00197014 frs-core:OtherProvisionsContingentLiabilities 2016-03-31 00197014 frs-core:OtherProvisionsContingentLiabilities 2017-03-31 00197014 frs-core:ProvisionsDeferredTax 2017-03-31 00197014 frs-core:OtherDeferredTax 2017-03-31 00197014 frs-core:AcceleratedTaxDepreciationDeferredTax 2017-03-31 00197014 frs-core:TaxLossesCarry-forwardsDeferredTax 2017-03-31 00197014 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2017-03-31 00197014 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-04-01 2017-03-31 00197014 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-03-31 00197014 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-03-31 00197014 dpl-countries:UnitedKingdom 2016-04-01 2017-03-31 00197014 dpl-countries:Europe 2016-04-01 2017-03-31 00197014 dpl-countries:NorthAmerica 2016-04-01 2017-03-31 00197014 dpl-countries:SouthAmerica 2016-04-01 2017-03-31 00197014 dpl-countries:Asia 2016-04-01 2017-03-31 00197014 dpl-countries:RestWorldOutsideUK 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales 2016-03-31 00197014 dpl-frs:CostSales 2017-03-31 00197014 dpl-frs:DistributionCosts 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses 2016-04-01 2017-03-31 00197014 frs-bus:Director1 2016-04-01 2017-03-31 00197014 frs-bus:Director1 2016-03-31 00197014 frs-bus:Director1 2017-03-31 00197014 frs-bus:Director2 2016-04-01 2017-03-31 00197014 frs-bus:Director2 2016-03-31 00197014 frs-bus:Director2 2017-03-31 00197014 frs-bus:Director3 2016-04-01 2017-03-31 00197014 frs-bus:Director3 2016-03-31 00197014 frs-bus:Director3 2017-03-31 00197014 frs-bus:Director4 2016-04-01 2017-03-31 00197014 frs-bus:Director4 2016-03-31 00197014 frs-bus:Director4 2017-03-31 00197014 frs-bus:Director5 2016-04-01 2017-03-31 00197014 frs-bus:Director5 2016-03-31 00197014 frs-bus:Director5 2017-03-31 00197014 1 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 1 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 1 2017-03-31 00197014 2 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 2 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 2 2017-03-31 00197014 3 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 3 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 3 2017-03-31 00197014 4 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 4 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 4 2017-03-31 00197014 5 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 5 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 5 2017-03-31 00197014 6 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 6 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 6 2017-03-31 00197014 7 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 7 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 7 2017-03-31 00197014 8 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 8 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 8 2017-03-31 00197014 9 2016-04-01 2017-03-31 00197014 frs-core:CurrentFinancialInstruments 9 2017-03-31 00197014 frs-core:Non-currentFinancialInstruments 9 2017-03-31 00197014 dpl-frs:Item1 2016-04-01 2017-03-31 00197014 dpl-frs:Item1 2016-03-31 00197014 dpl-frs:Item1 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item1 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item1 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item1 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item1 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2016-04-01 2017-03-31 00197014 dpl-frs:Item2 2016-04-01 2017-03-31 00197014 dpl-frs:Item2 2016-03-31 00197014 dpl-frs:Item2 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item2 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item2 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item2 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item2 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2016-04-01 2017-03-31 00197014 dpl-frs:Item3 2016-04-01 2017-03-31 00197014 dpl-frs:Item3 2016-03-31 00197014 dpl-frs:Item3 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item3 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item3 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item3 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item3 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2016-04-01 2017-03-31 00197014 dpl-frs:Item4 2016-04-01 2017-03-31 00197014 dpl-frs:Item4 2016-03-31 00197014 dpl-frs:Item4 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item4 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item4 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item4 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item4 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2016-04-01 2017-03-31 00197014 dpl-frs:Item5 2016-04-01 2017-03-31 00197014 dpl-frs:Item5 2016-03-31 00197014 dpl-frs:Item5 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item5 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item5 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item5 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item5 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2016-04-01 2017-03-31 00197014 dpl-frs:Item6 2016-04-01 2017-03-31 00197014 dpl-frs:Item6 2016-03-31 00197014 dpl-frs:Item6 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item6 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item6 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item6 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item6 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2016-04-01 2017-03-31 00197014 dpl-frs:Item7 2016-04-01 2017-03-31 00197014 dpl-frs:Item7 2016-03-31 00197014 dpl-frs:Item7 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item7 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item7 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item7 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item7 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-04-01 2017-03-31 00197014 dpl-frs:Item8 2016-04-01 2017-03-31 00197014 dpl-frs:Item8 2016-03-31 00197014 dpl-frs:Item8 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item8 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item8 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item8 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item8 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-04-01 2017-03-31 00197014 dpl-frs:Item9 2016-04-01 2017-03-31 00197014 dpl-frs:Item9 2016-03-31 00197014 dpl-frs:Item9 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item9 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item9 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item9 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item9 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-04-01 2017-03-31 00197014 dpl-frs:Item10 2016-04-01 2017-03-31 00197014 dpl-frs:Item10 2016-03-31 00197014 dpl-frs:Item10 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item10 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item10 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item10 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item10 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2016-04-01 2017-03-31 00197014 dpl-frs:Item11 2016-04-01 2017-03-31 00197014 dpl-frs:Item11 2016-03-31 00197014 dpl-frs:Item11 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item11 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item11 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item11 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item11 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-04-01 2017-03-31 00197014 dpl-frs:Item12 2016-04-01 2017-03-31 00197014 dpl-frs:Item12 2016-03-31 00197014 dpl-frs:Item12 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item12 2016-04-01 2017-03-31 00197014 dpl-frs:CostSales dpl-frs:Item12 2016-03-31 00197014 dpl-frs:CostSales dpl-frs:Item12 2017-03-31 00197014 dpl-frs:DistributionCosts dpl-frs:Item12 2016-04-01 2017-03-31 00197014 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-04-01 2017-03-31 00197014 1 2016-04-01 2017-03-31 00197014 frs-countries:EnglandWales 2016-04-01 2017-03-31
Registered number: 00197014
Benson-Sedgwick Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2018
Castle & Co

16-18 West Street
Rochford
Essex
SS4 1AJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 00197014
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 42,038 47,975
42,038 47,975
CURRENT ASSETS
Stocks 4 128,039 341,977
Debtors 5 624,116 673,405
Cash at bank and in hand 711,351 578,974
1,463,506 1,594,356
Creditors: Amounts Falling Due Within One Year 6 (974,609 ) (1,089,925 )
NET CURRENT ASSETS (LIABILITIES) 488,897 504,431
TOTAL ASSETS LESS CURRENT LIABILITIES 530,935 552,406
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,388 ) (8,826 )
NET ASSETS 523,547 543,580
CAPITAL AND RESERVES
Called up share capital 7 60,100 60,100
Share premium account 56,033 56,033
Profit and Loss Account 407,415 427,447
SHAREHOLDERS' FUNDS 523,548 543,580
Page 1
For the year ending 31 March 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Barry Goillau
15/10/2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

2018: 26
2017: 26
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2017 481,987 5,995 89,810 2,368 580,160
Additions 758 - - 724 1,482
As at 31 March 2018 482,745 5,995 89,810 3,092 581,642
Depreciation
As at 1 April 2017 437,144 5,995 87,947 1,099 532,185
Provided during the period 6,840 - 280 299 7,419
As at 31 March 2018 443,984 5,995 88,227 1,398 539,604
Net Book Value
As at 31 March 2018 38,761 - 1,583 1,694 42,038
As at 1 April 2017 44,843 - 1,863 1,269 47,975
Page 4
4. Stocks
2018 2017
£ £
Stock - materials 7,033 -
Stock - work in progress 121,006 341,977
128,039 341,977
5. Debtors
2018 2017
£ £
Due within one year
Trade debtors 588,729 636,070
Other debtors 35,367 37,335
Directors' loan accounts 20 -
624,116 673,405
6. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Trade creditors 187,825 150,647
Other creditors 677,509 894,648
Accruals and deferred income 11,545 11,545
Directors' loan accounts 97,730 33,085
974,609 1,089,925
7. Share Capital
2018 2017
Allotted, Called up and fully paid 60,100 60,100
8. General Information
Benson-Sedgwick Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00197014. The registered office is Selinas Lane, Dagenham, Essex, RM8 1QE.
Page 5