REGISTERED NUMBER: 08022530 (England and Wales)

Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

MARTIN RALPH M & E ENGINEERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A Martin

I T Dunkley

A Watt

C C Habgood

SECRETARY:

Mrs A R Martin

REGISTERED OFFICE:

9 Oyster Mews

French Street

Portsmouth

Hampshire

PO1 2JS

REGISTERED NUMBER:

08022530 (England and Wales)

ACCOUNTANTS:

Hunter Simmons Ltd

3a London Road

Purbrook

Waterlooville

Hampshire

PO7 5LQ

FIXED ASSETS

Tangible assets

4

6,545

6,763

CURRENT ASSETS

Stocks

50,000

50,000

Debtors

5

61,178

103,811

Cash at bank

3,297

1,682

114,475

155,493

CREDITORS

Amounts falling due within one year

6

106,798

93,032

NET CURRENT ASSETS

7,677

62,461

TOTAL ASSETS LESS CURRENT LIABILITIES

14,222

69,224

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

40,000

40,000

Retained earnings

(25,978

)

29,024

SHAREHOLDERS' FUNDS

14,222

69,224

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

R A Martin - Director

1.	STATUTORY INFORMATION

Martin Ralph M & E Engineers Ltd 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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 period was 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

12,945

Additions

1,966

At 31 March 2025

14,911

DEPRECIATION

At 1 January 2024

6,182

Charge for period

2,184

At 31 March 2025

8,366

NET BOOK VALUE

At 31 March 2025

6,545

At 31 December 2023

6,763

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

34,703

103,711

Other debtors

26,475

100

61,178

103,811

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade creditors

19,315

41,825

Taxation and social security

65,940

49,782

Other creditors

21,543

1,425

106,798

93,032

7.	ULTIMATE CONTROLLING PARTY

The company's issued share capital is 77.5% owned by Martin Ralph Group Limited.