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REGISTERED NUMBER: 03675819 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

GIRLING ENGINEERING LIMITED

GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GIRLING ENGINEERING LIMITED

COMPANY INFORMATION
for the Year Ended 31 January 2025







DIRECTORS: T M Brooks
Mrs L F Dougall
Mrs A H Brooks
L S Brooks





REGISTERED OFFICE: Tower Pipe Works
Potter Street, Radcliffe
Manchester
Lancashire
M26 2PU





REGISTERED NUMBER: 03675819 (England and Wales)





ACCOUNTANTS: BP & Co Chartered Accountants
Enterprise House
2 Pass Street
Oldham
Lancashire
OL9 6HZ

GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 71,156 46,938

CURRENT ASSETS
Stocks 70,219 37,316
Debtors 5 228,167 216,582
Cash at bank and in hand 284,057 322,036
582,443 575,934
CREDITORS
Amounts falling due within one year 6 (176,979 ) (152,202 )
NET CURRENT ASSETS 405,464 423,732
TOTAL ASSETS LESS CURRENT
LIABILITIES

476,620

470,670

CREDITORS
Amounts falling due after more than one year 7 (23,746 ) (30,097 )

PROVISIONS FOR LIABILITIES (10,072 ) (10,072 )
NET ASSETS 442,802 430,501

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 442,702 430,401
SHAREHOLDERS' FUNDS 442,802 430,501

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)

BALANCE SHEET - continued
31 January 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2025 and were signed on its behalf by:




Mrs A H Brooks - Director T M Brooks - Director




Mrs L F Dougall - Director L S Brooks - Director


GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Girling 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.

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.
Improvements to property - 25% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued
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.

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 14 (2024 - 13 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 February 2024 18,789 75,578 9,413
Additions - 10,022 -
Disposals - - -
At 31 January 2025 18,789 85,600 9,413
DEPRECIATION
At 1 February 2024 18,788 65,735 9,412
Charge for year - 6,921 -
Eliminated on disposal - - -
At 31 January 2025 18,788 72,656 9,412
NET BOOK VALUE
At 31 January 2025 1 12,944 1
At 31 January 2024 1 9,843 1

GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2024 83,401 1,066 188,247
Additions 49,950 - 59,972
Disposals (22,250 ) - (22,250 )
At 31 January 2025 111,101 1,066 225,969
DEPRECIATION
At 1 February 2024 46,713 661 141,309
Charge for year 19,312 134 26,367
Eliminated on disposal (12,863 ) - (12,863 )
At 31 January 2025 53,162 795 154,813
NET BOOK VALUE
At 31 January 2025 57,939 271 71,156
At 31 January 2024 36,688 405 46,938

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 146,043 205,268
Other debtors 82,124 11,314
228,167 216,582

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 5,556 5,556
Trade creditors 37,357 32,556
Taxation and social security 81,858 104,517
Other creditors 52,208 9,573
176,979 152,202

GIRLING ENGINEERING LIMITED (REGISTERED NUMBER: 03675819)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 23,743 30,094
Other creditors 3 3
23,746 30,097

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Preference shares 3 3

Repayable by instalments
Bank loans more 5 yr by instal 1,520 7,871

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

Included within creditors is a loan of £8 (2024 £1,078.90 from Mrs AH Brooks (director).
The company paid rent during the year to Mrs AH Brooks amounting to £38,400 (2024 £38,400).