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Registered number: 11963443










ENHANCED ENGINEERING GROUP LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ENHANCED ENGINEERING GROUP LTD
REGISTERED NUMBER: 11963443

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,833
869

Investments
 5 
3,221,717
3,221,717

  
3,223,550
3,222,586

Current assets
  

Debtors: amounts falling due after more than one year
 6 
577,949
457,602

Debtors: amounts falling due within one year
 6 
15,771
9,815

Cash at bank and in hand
  
425
451

  
594,145
467,868

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(474,800)
(521,738)

Net current assets/(liabilities)
  
 
 
119,345
 
 
(53,870)

Total assets less current liabilities
  
3,342,895
3,168,716

Creditors: amounts falling due after more than one year
 8 
(2,723,318)
(2,558,086)

  

Net assets
  
619,577
610,630


Capital and reserves
  

Called up share capital 
 10 
610,000
610,000

Profit and loss account
  
9,577
630

  
619,577
610,630


Page 1

 
ENHANCED ENGINEERING GROUP LTD
REGISTERED NUMBER: 11963443

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K Davis
Director

Date: 1 August 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Enhanced Engineering Group Ltd is a private company limited by shares, incorporated in England and Wales. Its registered office is 10 Doman Road, Yorktown Industrial Estate, Camberley, Surrey, GU15 3DF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Revenue

Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 3

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Office equipment
-
25% reducing balance

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.11

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and laibilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.

Page 4

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 4)


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2024
1,541


Additions
1,300



At 31 December 2024

2,841



Depreciation


At 1 January 2024
672


Charge for the year on owned assets
336



At 31 December 2024

1,008



Net book value



At 31 December 2024
1,833



At 31 December 2023
869


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
3,221,717



At 31 December 2024
3,221,717




Page 5

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Engineering & Developments Ltd
Ordinary
100%
Fox-VPS Ltd
Ordinary
100%
Broomco Limited
Ordinary
100%
Hydraulic Actuators & Controls Limited
Ordinary
100%
Precision Aluminium Casting & Engineering Ltd
Ordinary
100%
W H Rowe Limited
Ordinary
100%

The aggregate of the share capital and reserves as at 31 December 2024 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Engineering & Developments Ltd
395,648
(5,031)

Fox-VPS Ltd
2,544,203
242,105

Broomco Limited
2
-

Hydraulic Actuators & Controls Limited
2
-

Precision Aluminium Casting & Engineering Ltd
476,299
(16,593)

W H Rowe Limited
-
-

W H Rowe Ltd was dissolved on 27 February 2024.

Page 6

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
577,949
457,602


2024
2023
£
£

Due within one year

Prepayments and accrued income
6,656
9,647

Deferred taxation
9,115
168

15,771
9,815



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
359,112
390,668

Other loans
109,976
96,845

Trade creditors
-
1,260

Other taxation and social security
2,432
27,274

Other creditors
309
689

Accruals and deferred income
2,971
5,002

474,800
521,738



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
499,041
578,553

Other loans
123,333
123,333

Amounts owed to group undertakings
2,100,944
1,856,200

2,723,318
2,558,086


Page 7

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
359,112
390,668

Other loans
109,976
96,845


469,088
487,513

Amounts falling due 1-2 years

Bank loans
305,003
381,332

Other loans
123,333
123,333


428,336
504,665

Amounts falling due 2-5 years

Bank loans
194,038
197,221


194,038
197,221

1,091,462
1,189,399


The bank loan has a fixed and floating charge over all present and future assets of the Company. The loans are interest bearing and are repayable over the agreed terms. 

Page 8

 
ENHANCED ENGINEERING GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



610,000 (2023 - 610,000) Ordinary shares of £1.00 each
610,000
610,000



11.


Related party transactions

The directors have taken advange of the provisions of FRS 102 section 33.1A by not disclosing intercompany transactions and balances with other group companies.


12.


Controlling party

In the opinion of the directors, Enhanced Engineering Group Ltd is not controlled by any one person.


Page 9