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NUMAC ENGINEERING LIMITED

Registered Number
02645700
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

NUMAC ENGINEERING LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

MCLAREN, Andrew
MCLAREN, Neil Kennedy

Company Secretary

MCLAREN, Andrew

Registered Address

Numac Eng Ltd Gerrard Street
Stalybridge
Cheshire
SK15 2JY

Registered Number

02645700 (England and Wales)
NUMAC ENGINEERING LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,395,3171,404,270
1,395,3171,404,270
Current assets
Stocks4347,716355,494
Debtors741,243806,941
Cash at bank and on hand72,256109,737
1,161,2151,272,172
Creditors amounts falling due within one year5(700,010)(797,171)
Net current assets (liabilities)461,205475,001
Total assets less current liabilities1,856,5221,879,271
Creditors amounts falling due after one year6(927,151)(1,020,610)
Provisions for liabilities8(174,909)(155,201)
Net assets754,462703,460
Capital and reserves
Called up share capital8080
Share premium4040
Revaluation reserve339,019339,019
Profit and loss account415,323364,321
Shareholders' funds9754,462703,460
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:
MCLAREN, Andrew
Director
MCLAREN, Neil Kennedy
Director

Registered Company No. 02645700
NUMAC ENGINEERING LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Fixtures and fittings15-
Vehicles25-
Office Equipment15-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2827
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 January 24700,0002,515,21757,316321,4043,593,937
Additions-143,442-1,939145,381
At 31 December 24700,0002,658,65957,316323,3433,739,318
Depreciation and impairment
At 01 January 24119,3521,823,98441,198205,1332,189,667
Charge for year10,500122,1144,02017,700154,334
At 31 December 24129,8521,946,09845,218222,8332,344,001
Net book value
At 31 December 24570,148712,56112,098100,5101,395,317
At 31 December 23580,648691,23316,118116,2711,404,270
4.Stocks

2024

2023

££
Raw materials and consumables347,716355,494
Total347,716355,494
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables225,272268,927
Bank borrowings and overdrafts253,190209,397
Taxation and social security85,329117,004
Finance lease and HP contracts122,972178,218
Other creditors4,1477,564
Accrued liabilities and deferred income9,10016,061
Total700,010797,171
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts750,913846,325
Other creditors176,238174,285
Total927,1511,020,610
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts176,238174,285
8.Provisions for liabilities

2024

2023

££
Other provisions174,909155,201
Total174,909155,201
9.Revaluation reserve
The revaluation reserve represents the cumulative surplus arising from the periodic revaluation of freehold property above their historical cost. The reserve is not distributable to shareholders until such time as the underlying assets are sold or otherwise disposed of, at which point the surplus is transferred to retained earnings. Key Revaluations During the Period: Freehold property was professionally revalued during the year resulting in a revaluation reserve. This reserve is recognized in accordance with UK accounting standards and the Companies Act 2006, reflecting the fair value adjustments to the company’s tangible assets.

£
Reserve at 01 January 24339,019
At 31 December 24339,019