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Registered number: 12666176
Zephyr Engineering Limited
Financial Statements
For The Year Ended 30 June 2025
Taxave Limited
59 Gales Drive
Crawley
RH10 1QA
Zephyr Engineering Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Zephyr Engineering Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12666176

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,888 |  | 10,461
|  |  | 24,888 |  | 10,461
CURRENT ASSETS
Stocks | 5 | 58,825 |  | 166,491 |
Debtors | 6 | 554,666 |  | 289,009 |
Cash at bank and in hand |  | 113,511 |  | 65,641 |
|  | 727,002 |  | 521,141 |
Creditors: Amounts Falling Due Within One Year | 7 | (723,892 ) |  | (299,190 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,110 |  | 221,951
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,998 |  | 232,412
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,729 ) |  | (1,988 )
NET ASSETS |  |  | 23,269 |  | 230,424
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 23,268 |  | 230,423
SHAREHOLDERS' FUNDS |  |  | 23,269 |  | 230,424

Page 1
Page 2
Zephyr Engineering Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Steven McGregor Director
13th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Zephyr Engineering Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Zephyr Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12666176 . The registered office is 59 Gales Drive, Three Bridges, Crawley, West Sussex, RH10 1QA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Zephyr Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 14,810 | - | 3,475 | 18,285
Additions | 703 | 20,176 | 2,443 | 23,322
Disposals | (578 ) | - | (621 ) | (1,199 )
As at 30 June 2025 | 14,935 | 20,176 | 5,297 | 40,408
Depreciation
As at 1 July 2024 | 6,364 | - | 1,460 | 7,824
Provided during the period | 2,204 | 5,044 | 1,049 | 8,297
Disposals | (242 ) | - | (359 ) | (601 )
As at 30 June 2025 | 8,326 | 5,044 | 2,150 | 15,520
Net Book Value
As at 30 June 2025 | 6,609 | 15,132 | 3,147 | 24,888
As at 1 July 2024 | 8,446 | - | 2,015 | 10,461

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 58,825 |  | 166,491

Page 4
Page 5
Zephyr Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 312,982 |  | 148,209
Prepayments and accrued income | 186,977 |  | 85,640
Other debtors | 5,651 |  | 37,204
Corporation tax recoverable assets | - |  | 2,479
VAT | 49,056 |  | 15,477
| 554,666 |  | 289,009

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 418,022 |  | 236,141
Bank loans and overdrafts | 118,982 |  | 58,080
Other taxes and social security | 143,371 |  | 1,371
Other creditors | 40,834 |  | 1,697
Accruals and deferred income | 2,575 |  | 1,750
Director's loan account | 108 |  | 151
| 723,892 |  | 299,190

Page 5