GLH Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06530943

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,568		14,412

			53,568		14,412
CURRENT ASSETS
Debtors	5	70,549		153,935
Cash at bank and in hand		58,964		34,781

		129,513		188,716
Creditors: Amounts Falling Due Within One Year	6	(14,361 )		(37,270 )

NET CURRENT ASSETS (LIABILITIES)			115,152		151,446

TOTAL ASSETS LESS CURRENT LIABILITIES			168,720		165,858

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,392 )		(3,257 )

NET ASSETS			155,328		162,601

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			155,228		162,501

SHAREHOLDERS' FUNDS			155,328		162,601

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GLH Engineering Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G J Williams

Director

10 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GLH Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06530943 . The registered office is 1 Copesthorne Close, Aspull, Wigan, Lancashire, WN2 1ZF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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 the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	15% Reducing Balance
Motor vehicles	18% Reducing Balance
Fixtures and fittings	10% Reducing Balance

2.4. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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GLH Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	52,263	18,290	1,095	71,648
Additions	-	46,000	1,984	47,984
Disposals	-	(18,290 )	-	(18,290 )

As at 31 March 2025	52,263	46,000	3,079	101,342

Depreciation
As at 1 April 2024	43,126	13,730	380	57,236
Provided during the period	1,371	2,760	137	4,268
Disposals	-	(13,730 )	-	(13,730 )

As at 31 March 2025	44,497	2,760	517	47,774

Net Book Value
As at 31 March 2025	7,766	43,240	2,562	53,568

As at 1 April 2024	9,137	4,560	715	14,412

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	61,342	49,747
Other debtors	9,207	104,188

	70,549	153,935

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,959	11,233
Other creditors	1,898	1,800
Taxation and social security	4,504	24,237

	14,361	37,270

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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GLH Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	7,014	7,652
Later than one year and not later than five years	-	7,014

	7,014	14,666

9. Directors Advances, Credits and Guarantees

A director has a brought forward balance owed to the company of £78,295, received advances during the year totalling £66,488 and repaid an amount totalling £144,880 (2024: received advances during the year totalling £78,443 and repaid an amount totalling £65,000). All advances are repayable on demand. The credit carried forward is £97.

The above loan is interest free and repayable on demand.

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