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REGISTERED NUMBER: 08505066 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Statement of Financial Position 1 to 2

Notes to the Financial Statements 3 to 7


ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,012,306 1,012,306
Investments 6 933,835 813,835
Investment property 7 519,862 519,862
2,466,003 2,346,003

CURRENT ASSETS
Debtors 8 2,496,041 1,828,908
Cash at bank 263,155 432,804
2,759,196 2,261,712
CREDITORS
Amounts falling due within one year 9 (64,283 ) (109,075 )
NET CURRENT ASSETS 2,694,913 2,152,637
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,160,916

4,498,640

CREDITORS
Amounts falling due after more than one
year

10

(266,247

)

(291,435

)
NET ASSETS 4,894,669 4,207,205

CAPITAL AND RESERVES
Called up share capital 62 62
Retained earnings 4,894,607 4,207,143
4,894,669 4,207,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2024


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 15 April 2025 and were signed on its behalf by:





M Derrett - Director


ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

ENTIRE ENGINEERING GROUP HOLDINGS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08505066

Registered office: Stone House
Stone Road Business Park
Stoke-On-Trent
Staffordshire
ST4 6SR

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.

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.

(a) Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

Valuation of investment property
As described in the notes to the financial statements, the investment property is stated in the balance sheet at cost, which is deemed the fair value at 30th September 2022. The directors are of the opinion that this valuation is not materially different to current market prices observed.

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. ACCOUNTING POLICIES - continued

TANGIBLE FIXED ASSETS
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation on freehold buildings is not provided as any uncharged depreciation for the year and
any accumulated uncharged depreciation, would be immaterial in aggregate as a result of the
company's policy to maintain its properties in good condition, which substantially prolongs their
useful economic life and the estimated high residual value of the properties.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purpose of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or group of assets

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY
Investment properly is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 October 2023
and 30 September 2024 1,012,306
NET BOOK VALUE
At 30 September 2024 1,012,306
At 30 September 2023 1,012,306

6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 October 2023 193,835 620,000 813,835
Additions - 120,000 120,000
At 30 September 2024 193,835 740,000 933,835
NET BOOK VALUE
At 30 September 2024 193,835 740,000 933,835
At 30 September 2023 193,835 620,000 813,835

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 519,862
NET BOOK VALUE
At 30 September 2024 519,862
At 30 September 2023 519,862

Investment properties are stated at cost which the directors consider to be the fair value as at 30 September 2024.

ENTIRE ENGINEERING GROUP HOLDINGS
LIMITED (REGISTERED NUMBER: 08505066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 3,834 11,742
Amounts owed by group undertakings 714,917 1,517,136
Other debtors 1,775,485 300,030
Directors' loan accounts 1,805 -
2,496,041 1,828,908

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 25,199 24,080
Trade creditors 33 625
Amounts owed to group undertakings 18,061 -
Tax 6,898 3,754
VAT 1,792 2,394
Directors' loan accounts 7,016 72,938
Accruals and deferred income 5,284 5,284
64,283 109,075

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 2-5 years 266,247 291,435

11. RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption from the disclosures required by paragraph 33.1A of Financial Reporting Standard 102 regarding transactions between fellow group companies.

12. EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no material events up to the date of approval of the financial statements by the board.

13. ULTIMATE CONTROLLING PARTY

The company considers the Director to be the controlling party by virtue of their majority shareholding.