Company Registration No. 13985495 (England and Wales)
Bauer Engineering Limited
Unaudited accounts
for the year ended 31 March 2025
Bauer Engineering Limited
Unaudited accounts
Contents
Bauer Engineering Limited
Company Information
for the year ended 31 March 2025
Director
Richard Louis Port
Company Number
13985495 (England and Wales)
Registered Office
Unit 7 Bridge View Park
Henry Boot Way
Hull
HU4 7DW
England
Bauer Engineering Limited
Statement of financial position
as at 31 March 2025
Tangible assets
110,232
150,947
Inventories
931,200
17,655
Cash at bank and in hand
319,100
208,584
Creditors: amounts falling due within one year
(1,568,035)
(983,905)
Net current assets/(liabilities)
50,223
(49,524)
Total assets less current liabilities
160,455
101,423
Provisions for liabilities
Deferred tax
(27,558)
(37,737)
Called up share capital
1
1
Profit and loss account
132,896
63,685
Shareholders' funds
132,897
63,686
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 December 2025 and were signed on its behalf by
Richard Louis Port
Director
Company Registration No. 13985495
Bauer Engineering Limited
Notes to the Accounts
for the year ended 31 March 2025
Bauer Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 13985495. The registered office is Unit 7 Bridge View Park, Henry Boot Way, Hull, HU4 7DW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
25% Straight Line
Computer equipment
20% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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 accounts. 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 company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Bauer Engineering Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
95,900
82,300
-
178,200
Additions
-
56,710
2,479
59,189
Disposals
(64,868)
(30,825)
-
(95,693)
At 31 March 2025
31,032
108,185
2,479
141,696
At 1 April 2024
11,619
15,634
-
27,253
Charge for the year
-
18,546
41
18,587
On disposals
(2,817)
(11,559)
-
(14,376)
At 31 March 2025
8,802
22,621
41
31,464
At 31 March 2025
22,230
85,564
2,438
110,232
At 31 March 2024
84,281
66,666
-
150,947
Work in progress
926,400
-
Finished goods
4,800
17,655
Amounts falling due within one year
Accrued income and prepayments
338,093
487,514
Other debtors
22,971
194,473
Amounts falling due after more than one year
Other debtors
6,894
11,330
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
11,971
99,978
Trade creditors
806,753
411,813
Taxes and social security
269,899
142,029
Other creditors
117,819
75,673
Loans from directors
3,237
-
Bauer Engineering Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
27,558
37,737
Provision at start of year
37,737
762
(Credited)/charged to the profit and loss account
(10,179)
36,975
Provision at end of year
27,558
37,737
The company is a wholly owned subsidiary of Port Holdings Limited, which is the ultimate controlling party.
10
Average number of employees
During the year the average number of employees was 19 (2024: 26).