Consulting Engineers Group UK Ltd

Registered number

14657238

Report and Financial Statements

31 March 2025

Consulting Engineers Group UK Ltd
Report and accounts
Contents




Page

Company information	1
Strategic report	2
Directors' report	3
Statement of directors' responsibilities	4
Independent auditor's report	5
Income statement	8
Statement of comprehensive income	9
Statement of financial position	10
Statement of changes in equity	11
Statement of cash flows	12
Notes to the financial statements	13

Consulting Engineers Group UK Ltd

Company Information

Directors

Harshita Jain

Veenu Jain

Vishwas Jain

Dr Bernard Nwadi Obika

Auditors

Taylors

Rosedean House

4 Argyle Road

Barnet

EN5 4DX

Registered office

2 Meridian Cross

Ocean Way

Ocean Village

Southampton

SO14 3TJ

Registered number

14657238

Consulting Engineers Group UK Ltd
Strategic Report


Review of the Business
Consulting Engineers Group UK Ltd ("the CEG UK"), its parent company Consulting Engineers Group Ltd India and group companies ("CEG Group”) are a leading international infrastructure engineering consulting organization that delivers design, planning, engineering, consulting and construction management solutions for Highways, Bridges, Railways, Metros, Tunnels, Airports, Buildings and water resources. They also provide services & solutions for Urban Development, Capacity Building, Environmental Engineering & Social issues and undertake construction material testing and Geotechnical Investigations. Started in 1984 and headquartered in India, CEG has spread its reach in multiple countries across Europe, Middle east and Africa. The total revenue for the year ended 31st March 2025 for CEG UK is £601,482 and the profit for the year ended 31st March 2025 is £16,594. The board considers the results for the period are in line with the estimates given that this is the second year of the business operation in UK. CEG UK has got the new contracts in South Korea and Africa which started in 2024-25.
Key performance indicators
The Company compiles and assesses its key financial and non-financial performance indicators (KPI's) that assist in evaluating the performance of the Company. Considered together, the KPI's provide a comprehensive view of the underlying performance of the Company. The financial KPI's include revenue growth, margins, operating expenses and profit before tax.

Principal risks and uncertainties
The company provides Engineering Consultancy Services on infra projects undertaken by governments and private parties where the principal is the government. This mitigates recovery risk but increases the risk of delayed payment.

Credit risk
Credit risk is the potential for loss caused by a debtor failing to meet their obligations as they become due. The limited risk for company is managed by regular monitoring and reviewing the limits of the debtors before and after the actual sales are carried out.
Liquidity risk
Liquidity risk is the risk that net cash flow is insufficient to meet the funding demands of the business on an ongoing basis. Net cash flow is adequate to meet the funding requirements and the company is well capitalised to meet the future funding requirements. There is no requirement for term or working capital loan.
Future developments
The Company forecasts increased levels of business activity in the forthcoming years.
This report was approved by the board on 29 September 2025 and signed on its behalf.


Dr B N Obika
Director

Consulting Engineers Group UK Ltd
Registered number:		14657238
Directors' Report

The directors present their report and financial statements for the year ended 31 March 2025.

Principal activities
The company's principal activity during the financial period was that of consulting engineers.

Directors
The following persons served as directors during the year:

	Harshita Jain
	Veenu Jain
	Vishwas Jain
	Dr Bernard Nwadi Obika

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.



This report was approved by the board on 29 September 2025 and signed on its behalf.



Dr B N Obika
Director

Consulting Engineers Group UK Ltd
Statement of Directors' Responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Consulting Engineers Group UK Ltd
Independent auditor's report
to the members of Consulting Engineers Group UK Ltd

Opinion

We have audited the financial statements of Consulting Engineers Group UK Ltd (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
●	give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
In planning and designing our audit tests we identify and assess the risks of material misstatement within the financial statements, whether due to fraud or error. Our assessment of these risks includes consideration of the nature of the industry and sector, the control environment and the business performance along with the results of our enquiries of management about their own identification and assessment of risks and irregularities. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates in; focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, UK tax legislation and other laws and regulations identified as risk areas identified from our discussions with management. We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members including internal specialists, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

After consideration of the above risks we then carried out audit procedures including the following:
	performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
	reading minutes of management meetings;
	reviewing correspondence with H M Revenue & Customs;
	enquiring of management and reviewing any correspondence with legal advisors concerning actual and potential litigation and claims;
	reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
	in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
There are inherent limitations in our audit procedures described above. The more removed that the laws and regulations are from financial transactions the less likely it is that we would be aware on non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.


Rajesh Gulabivala
(Senior Statutory Auditor)		Rosedean House
for and on behalf of		4 Argyle Road
Taylors
Statutory Auditor		Barnet
29 September 2025		EN5 4DX

Consulting Engineers Group UK Ltd
Income Statement
for the year ended 31 March 2025


Notes		2025		2024
£			£

Turnover	3	601,482		252,811

Cost of sales		(170,907)		(68,001)

Gross profit		430,575		184,810

Administrative expenses		(408,628)		(172,590)

Operating profit	4	21,947		12,220

Interest receivable		5		-
Interest payable	7	(2,079)		-

Profit on ordinary activities before taxation		19,873		12,220

Tax on profit on ordinary activities	8	(3,279)		-

Profit for the financial year		16,594		12,220

Consulting Engineers Group UK Ltd
Statement of Comprehensive Income
for the year ended 31 March 2025


Notes	2025		2024
£		£

Profit for the financial year	16,594		12,220

Other comprehensive income	-		-

Total comprehensive income for the year	16,594		12,220

Consulting Engineers Group UK Ltd
Statement of Financial Position
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	9		14,984			16,797

Current assets
Debtors	10	257,549			58,228
Cash at bank and in hand		35,389			50,209
		292,938			108,437

Creditors: amounts falling due within one year	11	(77,197)			(63,014)

Net current assets			215,741			45,423

Total assets less current liabilities			230,725			62,220

Creditors: amounts falling due after more than one year	12		(151,911)			-

Net assets			78,814			62,220

Capital and reserves
Called up share capital	13		50,000			50,000
Profit and loss account	14		28,814			12,220

Total equity			78,814			62,220




Dr B N Obika
Director
Approved by the board on 29 September 2025

Consulting Engineers Group UK Ltd
Statement of Changes in Equity
for the year ended 31 March 2025

Share		Profit		Total
capital		and loss
account
£		£		£

At 13 February 2023	-		-		-

Profit for the period	-		12,220		12,220

Shares issued	50,000		-		50,000

At 31 March 2024	50,000		12,220		62,220



At 1 April 2024	50,000		12,220		62,220

Profit for the financial year	-		16,594		16,594


At 31 March 2025	50,000		28,814		78,814

Consulting Engineers Group UK Ltd
Statement of Cash Flows
for the year ended 31 March 2025

Notes	2025		2024
£		£
Operating activities
Profit for the financial year	16,594		12,220

Adjustments for:
Interest receivable	(5)		-
Interest payable	2,079		-
Tax on profit on ordinary activities	3,279		-
Depreciation	5,124		759
Increase in debtors	(199,321)		(58,228)
Increase in creditors	162,815		63,014
	(9,435)		17,765

Interest received	5		-
Interest paid	(2,079)		-

Cash (used in)/generated by operating activities	(11,509)		17,765

Investing activities
Payments to acquire tangible fixed assets	(4,729)		(17,556)
Proceeds from sale of tangible fixed assets	1,418		-

Cash used in investing activities	(3,311)		(17,556)

Financing activities
Proceeds from the issue of shares	-		50,000

Cash generated by financing activities	-		50,000

Net cash (used)/generated
Cash (used in)/generated by operating activities	(11,509)		17,765
Cash used in investing activities	(3,311)		(17,556)
Cash generated by financing activities	-		50,000

Net cash (used)/generated	(14,820)		50,209

Cash and cash equivalents at 1 April	50,209		-
Cash and cash equivalents at 31 March	35,389		50,209

Cash and cash equivalents comprise:
Cash at bank	35,389		50,209

Consulting Engineers Group UK Ltd
Notes to the Accounts
for the year ended 31 March 2025

1	Summary of significant accounting policies

	Basis of preparation

	The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Going Concern
	The financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making the assessment. Based on these assessments the directors have concluded that there is no material uncertainty and that the company can continue to adopt the going concern basis in preparing the annual report and accounts.

	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 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.

	Tangible fixed assets

	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years
	Fixtures and fittings			over 4 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Critical accounting estimates and judgements

	In the application of the company's accounting policies, the directors are required to make judgements estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an on going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.


3	Analysis of turnover					2025		2024
£							£

	Services rendered					601,482		252,811

	By geographical market:

	UK					-		9,393
	Rest of world					601,482		243,418
						601,482		252,811


4	Operating profit					2025		2024
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					5,124		759
	Auditors' remuneration for audit services					5,500		4,800


5	Directors' emoluments					2025		2024
£							£

	Emoluments					150,000		98,564


	Highest paid director:
	Emoluments					150,000		98,564
	Company contributions to defined contribution pension plans					1,321		771
						151,321		99,335


6	Staff costs					2025		2024
£							£

	Wages and salaries					263,100		121,942
	Social security costs					26,077		9,494
	Other pension costs					9,735		6,624
						298,912		138,060


	Average number of employees during the year					Number	Number

	Administration					1		1
	Marketing					2		1
	Sales					1		1
						4		3


7	Interest payable					2025		2024
£							£

	Other loans					2,079		-


8	Taxation					2025		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					3,279		-


	Tax on profit on ordinary activities					3,279		-


	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2025		2024
£							£
	Profit on ordinary activities before tax					19,873		12,220

	Standard rate of corporation tax in the UK					19%		19%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					3,776		2,322

	Effects of:
	Expenses not deductible for tax purposes					1,002		144
	Capital allowances for period in excess of depreciation					(629)		(2,466)
	Utilisation of tax losses					(870)		-

	Current tax charge for period					3,279		-


9	Tangible fixed assets
				Plant and machinery		Fixtures and fittings		Total
				At cost		At cost
£					£		£
	Cost or valuation
	At 1 April 2024			2,680		14,876		17,556
	Additions			4,469		260		4,729
	Disposals			(1,717)		-		(1,717)
	At 31 March 2025			5,432		15,136		20,568

	Depreciation
	At 1 April 2024			73		686		759
	Charge for the year			1,351		3,773		5,124
	On disposals			(299)		-		(299)
	At 31 March 2025			1,125		4,459		5,584

	Carrying amount
	At 31 March 2025			4,307		10,677		14,984
	At 31 March 2024			2,607		14,190		16,797



10	Debtors					2025		2024
£							£

	Trade debtors					60,164		-
	Amounts owed by group undertakings					14,815		39,525
	Other debtors					23,204		5,734
	Prepayments and accrued income					159,366		12,969
						257,549		58,228


11	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					11,482		25,306
	Corporation tax					3,279		-
	Other taxes and social security costs					4,148		20,912
	Other creditors					-		9,821
	Accruals and deferred income					58,288		6,975
						77,197		63,014


12	Creditors: amounts falling due after one year					2025		2024
£							£

	Amounts owed to group undertakings					151,911		-


13	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		50,000		50,000		50,000


14	Profit and loss account					2025		2024
£							£

	At 1 April					12,220		-
	Profit for the financial year					16,594		12,220

	At 31 March					28,814		12,220


15	Related party transactions

	During the year the company received income of £509,975 from the parent company, Consulting Engineers Group Ltd (India), and the balance on the debtors ledger at the year end, attributable to the parent company was £162,650. In addition, the parent company made a loan to the company and the balance at the year end was £151,911.


16	Controlling party

	The Controlling party is Consulting Engineers Group Limited, registered in India.

17	Fraudulent Transaction

	During the financial year ended 31 March 2025, the company made an online payment of £11,505 as deposit in connection with a tender opportunity presented by a party claiming to represent Saudi Arabia Oil. It was subsequently discovered that the link and associated communication were fraudulent. The amount has been recorded as a deposit in the financial statements and is currently considered recoverable. The company has initiated recovery procedures with its bank and relevant authorities. However, as of the date of signing these financial statements, no recovery has been made and there remains uncertainty regarding the outcome.


18	Presentation currency

	The financial statements are presented in Sterling, and rounded up to the nearest pound.


19	Legal form of entity and country of incorporation

	Consulting Engineers Group UK Ltd is a private company limited by shares and incorporated in England.


20	Principal place of business

	The address of the company's principal place of business and registered office is:

	2 Meridian Cross
	Ocean Way
	Ocean Village
	Southampton
	SO14 3TJ