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REGISTERED NUMBER: 04754935 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2024 to 31 July 2025

for

Combes Engineering Limited

Combes Engineering Limited (Registered number: 04754935)






Contents of the Financial Statements
for the Period 1 April 2024 to 31 July 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Combes Engineering Limited

Company Information
for the Period 1 April 2024 to 31 July 2025







DIRECTORS: S J Combes
Mrs S H Combes





SECRETARY: Mrs S H Combes





REGISTERED OFFICE: Seabreeze
Bosham Hoe
Bosham
West Sussex
PO18 8ES





REGISTERED NUMBER: 04754935 (England and Wales)





ACCOUNTANTS: Hughes Spencer
12 Acorn Business Park
Northarbour Road
Portsmouth
Hampshire
PO6 3TH

Combes Engineering Limited (Registered number: 04754935)

Balance Sheet
31 July 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 23,902

CURRENT ASSETS
Stocks - 1,000
Debtors 5 - 27,238
Cash at bank 41,472 123,503
41,472 151,741
CREDITORS
Amounts falling due within one year 6 35,730 130,564
NET CURRENT ASSETS 5,742 21,177
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,742

45,079

PROVISIONS FOR LIABILITIES - 4,541
NET ASSETS 5,742 40,538

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,642 40,438
SHAREHOLDERS' FUNDS 5,742 40,538

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

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

Combes Engineering Limited (Registered number: 04754935)

Balance Sheet - continued
31 July 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 28 August 2025 and were signed on its behalf by:




S J Combes - Director



Mrs S H Combes - Director


Combes Engineering Limited (Registered number: 04754935)

Notes to the Financial Statements
for the Period 1 April 2024 to 31 July 2025

1. STATUTORY INFORMATION

Combes 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.
Plant and machinery etc - 25% on reducing balance and 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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.

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 period 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 period was 2 (2024 - 3 ) .

Combes Engineering Limited (Registered number: 04754935)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 31 July 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 69,398
Additions 3,118
Disposals (72,516 )
At 31 July 2025 -
DEPRECIATION
At 1 April 2024 45,496
Charge for period 5,952
Eliminated on disposal (51,448 )
At 31 July 2025 -
NET BOOK VALUE
At 31 July 2025 -
At 31 March 2024 23,902

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 24,134
Other debtors - 3,104
- 27,238

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 8,781
Taxation and social security 2,478 8,525
Other creditors 33,252 113,258
35,730 130,564