Company registration number 04852488 (England and Wales)
PUMPTEC ENGINEERING SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PUMPTEC ENGINEERING SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
PUMPTEC ENGINEERING SERVICES LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
438,733
500,538
Current assets
Stocks
210,273
197,439
Debtors
5
428,865
516,049
Cash at bank and in hand
10,913
3,216
650,051
716,704
Creditors: amounts falling due within one year
6
(989,866)
(1,068,575)
Net current liabilities
(339,815)
(351,871)
Total assets less current liabilities
98,918
148,667
Creditors: amounts falling due after more than one year
7
-
0
(35,883)
Provisions for liabilities
(27,351)
(21,138)
Net assets
71,567
91,646
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
70,567
90,646
Total equity
71,567
91,646
PUMPTEC ENGINEERING SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
Mr K Mallon
Director
Company registration number 04852488 (England and Wales)
PUMPTEC ENGINEERING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Pumptec Engineering Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 8 Caldbeck Road, Croft Business Park, Bromborough, Wirral, Merseyside, CH62 3PL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Plant and equipment
25% reducing balance and 5% on cost
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

PUMPTEC ENGINEERING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

PUMPTEC ENGINEERING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

PUMPTEC ENGINEERING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
18
PUMPTEC ENGINEERING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
454,590
426,297
880,887
Additions
-
0
2,530
2,530
Disposals
-
0
(54,475)
(54,475)
At 31 December 2025
454,590
374,352
828,942
Depreciation and impairment
At 1 January 2025
103,318
277,031
380,349
Depreciation charged in the year
9,087
28,984
38,071
Eliminated in respect of disposals
-
0
(28,211)
(28,211)
At 31 December 2025
112,405
277,804
390,209
Carrying amount
At 31 December 2025
342,185
96,548
438,733
At 31 December 2024
351,272
149,266
500,538
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
420,945
504,967
Other debtors
7,920
11,082
428,865
516,049
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
101,766
95,974
Trade creditors
182,853
244,564
Taxation and social security
124,829
90,444
Other creditors
580,418
637,593
989,866
1,068,575

B ank loans and overdrafts are secured by a fixed and floating charge over the company’s assets. Other loans (included in other creditors) totalling £0 (2024: £57,573) are secured by a fixed and floating charge over the company’s assets. Finance leases (included in other creditors) totalling £12,076 (2024 : £19,240) are secured on the assets concerned.

PUMPTEC ENGINEERING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
23,807
Other creditors
-
0
12,076
-
0
35,883

B ank loans and overdrafts are secured by a fixed and floating charge over the company’s assets. Finance leases (included in other creditors) totalling £0 (2024: £12,076) are secured on the assets concerned.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
93,334
54,008
2025-12-31 2025-01-01 false false false 13 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr K Mallon Mrs D Mallon Mr K Mallon 04852488 2025-01-01 2025-12-31 04852488 2025-12-31 04852488 2024-12-31 04852488 core:LandBuildings 2025-12-31 04852488 core:OtherPropertyPlantEquipment 2025-12-31 04852488 core:LandBuildings 2024-12-31 04852488 core:OtherPropertyPlantEquipment 2024-12-31 04852488 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04852488 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04852488 core:WithinOneYear 2025-12-31 04852488 core:WithinOneYear 2024-12-31 04852488 core:AfterOneYear 2025-12-31 04852488 core:AfterOneYear 2024-12-31 04852488 core:CurrentFinancialInstruments 2025-12-31 04852488 core:CurrentFinancialInstruments 2024-12-31 04852488 core:ShareCapital 2025-12-31 04852488 core:ShareCapital 2024-12-31 04852488 core:RetainedEarningsAccumulatedLosses 2025-12-31 04852488 core:RetainedEarningsAccumulatedLosses 2024-12-31 04852488 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 04852488 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04852488 core:PlantMachinery 2025-01-01 2025-12-31 04852488 core:MotorVehicles 2025-01-01 2025-12-31 04852488 2024-01-01 2024-12-31 04852488 core:LandBuildings 2024-12-31 04852488 core:OtherPropertyPlantEquipment 2024-12-31 04852488 2024-12-31 04852488 core:LandBuildings 2025-01-01 2025-12-31 04852488 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 04852488 core:Non-currentFinancialInstruments 2025-12-31 04852488 core:Non-currentFinancialInstruments 2024-12-31 04852488 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04852488 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04852488 bus:FRS102 2025-01-01 2025-12-31 04852488 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04852488 bus:Director1 2025-01-01 2025-12-31 04852488 bus:Director2 2025-01-01 2025-12-31 04852488 bus:CompanySecretary1 2025-01-01 2025-12-31 04852488 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP