Company No: 11168742 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,192		2,214
		1,192		2,214
Current assets
Debtors	4	175,295		214,724
Cash at bank and in hand	5	30,992		9,097
		206,287		223,821
Creditors: amounts falling due within one year	6	( 34,429)		( 98,876)
Net current assets		171,858		124,945
Total assets less current liabilities		173,050		127,159
Provision for liabilities	7, 8	( 298)		( 554)
Net assets		172,752		126,605
Capital and reserves
Called-up share capital	9	1		1
Profit and loss account		172,751		126,604
Total shareholder's funds		172,752		126,605

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

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of 'Eng PA' Limited (registered number: 11168742) were approved and authorised for issue by the Director on 29 October 2025. They were signed on its behalf by:

Steven John Hale Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

'Eng PA' Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Johnston Carmichael Birchin Court, 20 Birchin Lane, London, EC3V 9DU, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Provisions

Deferred tax provisions are recognised when the Company has a present obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2024	3,066		3,066
At 31 January 2025	3,066		3,066
Accumulated depreciation
At 01 February 2024	852		852
Charge for the financial year	1,022		1,022
At 31 January 2025	1,874		1,874
Net book value
At 31 January 2025	1,192		1,192
At 31 January 2024	2,214		2,214

4. Debtors

	2025		2024
	£		£
Trade debtors	0		124,345
Corporation tax	0		12,038
Other debtors	175,295		78,341
	175,295		214,724

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	30,992		9,097

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Corporation tax	3,619		0
Other taxation and social security	0		91,735
Other creditors	30,810		7,141
	34,429		98,876

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	298		554

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 554)		0
Credited/(charged) to the Profit and Loss Account	256		( 554)
At the end of financial year	( 298)		( 554)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.01 each	1		1

10. Related party transactions

Transactions with the entity’s director (or members of its governing body)

Amounts owed by director

	2025		2024
	£		£
Directors' current accounts	171,678		57,237

Advances

Advances have been made in the year to the director totalling £217,883 and £106,967 has been repaid. Interest of £3,525 was charged at a rate of 2.25%. At 31 January 2025, the total amounts owed to the company by the director was £171,678 (2024 - £57,237). The loan is unsecured and has no fixed terms of repayment.