Ferguson Engineering (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04758497 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

FERGUSON ENGINEERING (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R Ferguson

REGISTERED OFFICE:

2 Coulton Road

Lomeshaye Industrial Estate

Nelson

Lancashire

BB9 5ST

REGISTERED NUMBER:

04758497 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Investment property

4

1,700,000

CURRENT ASSETS

Debtors

5

289,225

13,432

Cash at bank

5,339

169,214

294,564

182,646

CREDITORS

Amounts falling due within one year

6

155,201

50,538

NET CURRENT ASSETS

139,363

132,108

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,839,363

1,832,108

PROVISIONS FOR LIABILITIES

89,838

NET ASSETS

1,749,525

1,742,270

CAPITAL AND RESERVES

Called up share capital

501

Capital redemption reserve

500

Retained earnings

1,748,524

1,741,269

SHAREHOLDERS' FUNDS

1,749,525

1,742,270

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th December 2025 and were signed by:

Mr R Ferguson - Director

1.	STATUTORY INFORMATION

Ferguson Engineering (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from rents is recognised on an accruals basis.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

and 30th September 2025

1,700,000

NET BOOK VALUE

At 30th September 2025

1,700,000

At 30th September 2024

1,700,000

Fair value at 30th September 2025 is represented by:

£

Valuation in 2025

1,700,000

Investment property was valued on a fair market basis on 30th September 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Other debtors

289,225

13,432

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

-

3,788

Taxation and social security

1,702

-

Other creditors

153,499

46,750

155,201

50,538

7.	CONTINGENT LIABILITIES

The company has guaranteed to the bank the bank borrowings of connected companies. The aggregate amount of those bank borrowings outstanding at 30th September 2025 was £Nil (2024: £Nil).

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2025 and 30th September 2024:

30.9.25

30.9.24

£

Mr R Ferguson

Balance outstanding at start of year

(307

)

272,413

Amounts advanced

116,607

85,540

Amounts repaid

(268,539

)

(358,260

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(152,239

)

(307

)

The director's loan is interest free, unsecured and repayable on demand.