Electronic Automation Engineers Ltd

Registered number

NI069673

Unaudited Financial Statements

for the year ended

31 March 2025

Electronic Automation Engineers Ltd
Registered number:		NI069673
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		188,831			208,938

Current assets
Debtors	4	1,630,292			1,489,918
Cash at bank and in hand		401,499			428,528
		2,031,791			1,918,446

Creditors: amounts falling due within one year	5	(267,718)			(220,930)

Net current assets			1,764,073			1,697,516

Total assets less current liabilities			1,952,904			1,906,454

Creditors: amounts falling due after more than one year	6		(86,679)			(108,841)

Provisions for liabilities			(34,137)			(36,975)

Net assets			1,832,088			1,760,638

Capital and reserves
Called up share capital			2			2
Profit and loss account			1,832,086			1,760,636

Shareholder's funds			1,832,088			1,760,638

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Marc Rossborough
Director
Approved by the Board on 12 December 2025

Electronic Automation Engineers Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts 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 (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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			15% straight line
	Motor vehicles			20% straight line
	Leasehold improvements			20% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					28		24


3	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	25,861		46,755		240,882		313,498
	Additions	-		11,443		43,326		54,769
	Disposals	-		-		(23,995)		(23,995)
	At 31 March 2025	25,861		58,198		260,213		344,272

	Depreciation
	At 1 April 2024	11,527		29,944		63,089		104,560
	Charge for the year	5,172		5,510		44,998		55,680
	On disposals	-		-		(4,799)		(4,799)
	At 31 March 2025	16,699		35,454		103,288		155,441

	Net book value
	At 31 March 2025	9,162		22,744		156,925		188,831
	At 31 March 2024	14,334		16,811		177,793		208,938


4	Debtors					2025		2024
£							£

	Trade debtors					524,410		454,716
	Other debtors					1,105,882		1,035,202
						1,630,292		1,489,918


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

	Bank loans and overdrafts					11,441		11,612
	Obligations under finance lease and hire purchase contracts					24,236		22,103
	Trade creditors					46,307		21,554
	Taxation and social security costs					176,471		159,194
	Other creditors					9,263		6,467
						267,718		220,930


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

	Bank loans					2,651		13,091
	Obligations under finance lease and hire purchase contracts					84,028		95,750
						86,679		108,841


7	Other information

	Electronic Automation Engineers Ltd is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
	Unit 12 Northern Ireland Science Park
	The Innovation Centre, Queen's Road
	Belfast
	BT3 9DT