HARTINGTON ENGINEERING LIMITED


Director	Mr D Moore


Registered Address	13 Craig Road
	Workington
	CA14 3JU


Registered Number	06792827 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		81,071		68,345
			81,071		68,345
Current assets
Debtors	4	160,700		403,824
Cash at bank and on hand		1,018,265		557,538
		1,178,965		961,362
Creditors amounts falling due within one year	5	(100,826)		(102,310)
Net current assets (liabilities)			1,078,139		859,052
Total assets less current liabilities			1,159,210		927,397
Provisions for liabilities	6		(6,692)		-
Net assets			1,152,518		927,397
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,152,418		927,297
Shareholders' funds			1,152,518		927,397

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 October 2025, and are signed on its behalf by:

Mr D Moore
Director
Registered Company No. 06792827

HARTINGTON ENGINEERING LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

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.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Employee benefits
	DO NOT USE

	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 the Income Statement

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 the Income Statement

	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.

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. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	67,065	13,189	-	4,348	84,602
Additions	-	-	30,412	-	30,412
Disposals	-	-	(13,500)	(1,103)	(14,603)
At 31 March 25	67,065	13,189	16,912	3,245	100,411
Depreciation and impairment
At 01 April 24	11,400	2,090	-	2,767	16,257
Charge for year	1,360	1,665	1,521	237	4,783
On disposals	-	-	(675)	(1,025)	(1,700)
At 31 March 25	12,760	3,755	846	1,979	19,340
Net book value
At 31 March 25	54,305	9,434	16,066	1,266	81,071
At 31 March 24	55,665	11,099	-	1,581	68,345

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	237,753
Other debtors	160,700	166,071
Total	160,700	403,824

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,007	26,499
Taxation and social security	91,755	74,710
Other creditors	911	-
Accrued liabilities and deferred income	1,153	1,101
Total	100,826	102,310

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	6,692	-
Total	6,692	-