Registration number: 10779674

Jireh Engineering Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Jireh Engineering Limited

Company Information

Directors

P.W. Turner Mrs S.A. Turner

Registered office

Westfield House Studley Drive Swarland Morpeth Northumberland NE65 9JT

Bankers

Starling Bank 3rd Floor 2 Finsbury Avenue London EC2M 2PP

Accountants

23 MR Limited 23 Morwick Road Warkworth Morpeth Northumberland NE65 0TG

Jireh Engineering Limited

(Registration number: 10779674)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	508	1,379
Current assets
Debtors	5	8,578	14,454
Cash at bank and in hand		2,359	1,154
		10,937	15,608
Creditors: Amounts falling due within one year	6	(9,871)	(10,274)
Net current assets		1,066	5,334
Total assets less current liabilities		1,574	6,713
Provisions for liabilities		(127)	(345)
Net assets		1,447	6,368
Capital and reserves
Called up share capital		2	2
Retained earnings		1,445	6,366
Shareholders' funds		1,447	6,368

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 November 2025 and signed on its behalf by:
 

......................................... P.W. Turner Director

Jireh Engineering Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Westfield House
Studley Drive
Swarland
Morpeth
Northumberland
NE65 9JT

These financial statements were authorised for issue by the Board on 18 November 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jireh Engineering Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be ale to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Jireh Engineering Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 August 2024	6,670	6,670
Additions	508	508
At 31 July 2025	7,178	7,178
Depreciation
At 1 August 2024	5,291	5,291
Charge for the year	1,379	1,379
At 31 July 2025	6,670	6,670
Carrying amount
At 31 July 2025	508	508
At 31 July 2024	1,379	1,379

5

Debtors

	2025 £	2024 £
Trade debtors	8,024	11,431
Other debtors	554	3,023
	8,578	14,454

Jireh Engineering Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	8,379	2,629
Other creditors	1,492	7,645
	9,871	10,274