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Registered number: 02532541










ENGINEERING & DEVELOPMENTS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ENGINEERING & DEVELOPMENTS LTD
REGISTERED NUMBER: 02532541

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
-
65,800

Debtors: amounts falling due after more than one year
 5 
1,011,500
994,142

Debtors: amounts falling due within one year
 5 
-
7,533

Cash at bank and in hand
  
58
8,061

  
1,011,558
1,075,536

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(19,664)
(78,851)

Net current assets
  
 
 
991,894
 
 
996,685

Total assets less current liabilities
  
991,894
996,685

Creditors: amounts falling due after more than one year
 7 
(596,246)
(596,006)

  

Net assets
  
395,648
400,679


Capital and reserves
  

Called up share capital 
 9 
41,177
41,177

Share premium account
  
4,800
4,800

Capital redemption reserve
  
23,823
23,823

Profit and loss account
  
325,848
330,879

  
395,648
400,679


Page 1

 
ENGINEERING & DEVELOPMENTS LTD
REGISTERED NUMBER: 02532541

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 6 form part of these financial statements.

Page 2

 
ENGINEERING & DEVELOPMENTS LTD
 

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

1.


General information

Engineering & Developments Limited is a private company limited by shares, registered in England and Wales. The company's registered office address is Minekeep House, Bridge Road, Camberley, Surrey, GU15 2QZ.
During the period the Company ceased to trade. The Directors have indicated their intention to put the Company in a dormant state within 12 months from the balance sheet date.

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

Revenue

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

 
2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

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.

 
2.6

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.

Page 3

 
ENGINEERING & DEVELOPMENTS LTD
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Taxation

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.


 
2.9

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 and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 5).


4.


Stocks

2024
2023
£
£

Closing stocks
-
65,800


Page 4

 
ENGINEERING & DEVELOPMENTS LTD
 

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

5.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
1,011,500
994,142


2024
2023
£
£

Due within one year

Trade debtors
-
7,506

Other debtors
-
27

-
7,533



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Other loans
-
27,136

Trade creditors
-
16,732

Other taxation and social security
3,874
19,916

Other creditors
13,791
12,428

Accruals and deferred income
1,999
2,639

19,664
78,851



7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
596,246
596,006


Page 5

 
ENGINEERING & DEVELOPMENTS LTD
 

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

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
-
27,136





Other loans are secured against the assets they relate to and are repayable over the agreed terms.


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



164,708 (2023 - 164,708) Ordinary shares of £0.25 each
41,177
41,177



10.


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.


11.


Controlling party and individual

The ultimate parent company is Enhanced Engineering Group Limited.
In the opinion of the directors, Enhanced Engineering Group Limited is not controlled by any one person.


Page 6