Company registration number 01168399 (England and Wales)
GEMMAK ENGINEERING LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GEMMAK ENGINEERING LIMITED
COMPANY INFORMATION
Directors
AJ Holmes
LJ Hutin
Mr AP Varney
S J Hutin
Secretary
AJ Holmes
Company number
01168399
Registered office
Unit 14 Langdon House
Langdon Road
Swansea
SA1 8QY
Accountants
WBV Limited
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
Wales
SA1 8QY
GEMMAK ENGINEERING LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
GEMMAK ENGINEERING LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of general engineering services.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

AJ Holmes
LJ Hutin
Mr AP Varney
S J Hutin
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
S J Hutin
Director
10 April 2026
GEMMAK ENGINEERING LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GEMMAK ENGINEERING LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gemmak Engineering Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Gemmak Engineering Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Gemmak Engineering Limited and state those matters that we have agreed to state to the b oard of d irectors of Gemmak Engineering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gemmak Engineering Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Gemmak Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gemmak Engineering Limited. You consider that Gemmak Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gemmak Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

WBV Limited
Chartered Accountants
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
SA1 8QY
Wales
10 April 2026
GEMMAK ENGINEERING LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
499,060
373,683
Current assets
Stocks
31,564
55,985
Debtors
4
337,990
348,192
Cash at bank and in hand
159,150
91,791
528,704
495,968
Creditors: amounts falling due within one year
5
(454,531)
(769,155)
Net current assets/(liabilities)
74,173
(273,187)
Total assets less current liabilities
573,233
100,496
Creditors: amounts falling due after more than one year
6
(186,345)
(90,905)
Provisions for liabilities
(86,461)
-
Net assets
300,427
9,591
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
300,327
9,491
Total equity
300,427
9,591
GEMMAK ENGINEERING LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 4 -

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 10 April 2026 and are signed on its behalf by:
S J Hutin
Director
Company registration number 01168399 (England and Wales)
GEMMAK ENGINEERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
1
Accounting policies
Company information

Gemmak Engineering Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 14 Langdon House, Langdon Road, Swansea, SA1 8QY.

1.1
Accounting convention

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors are satisfied that it is appropriate for the company's financial statements to be prepared on a going concern basis. The directors have taken steps to minimise the effect on the company and will continue to do so. In the circumstances they have concluded that no adjustments are required to the financial at this time.true

1.3
Turnover

Turnover represents the fair value of services provided during the period under review. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from customers and is based on time spent, skills and expertise provided and expenses incurred. Turnover excludes value added tax.

1.4
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
Leasehold improvements
20% on cost
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
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.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.6
Taxation
GEMMAK ENGINEERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

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 the 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 year end and that are expected to apply the reversal on 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.

1.7
Retirement benefits

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

1.8

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over the estimated useful lives or lease term, whichever is shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

1.9

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses

2
Employees

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

2025
2024
Number
Number
Total
7
7
GEMMAK ENGINEERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
3
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
£
Cost
At 1 January 2025
74,346
114,633
446,370
25,169
2,500
663,018
Additions
-
0
27,304
233,276
18,338
-
0
278,918
Disposals
(74,346)
-
0
(93,080)
-
0
-
0
(167,426)
At 31 December 2025
-
0
141,937
586,566
43,507
2,500
774,510
Depreciation and impairment
At 1 January 2025
42,770
23,846
214,103
6,798
1,819
289,336
Depreciation charged in the year
-
0
24,292
88,105
7,427
170
119,994
Eliminated in respect of disposals
(42,770)
-
0
(91,110)
-
0
-
0
(133,880)
At 31 December 2025
-
0
48,138
211,098
14,225
1,989
275,450
Carrying amount
At 31 December 2025
-
0
93,799
375,468
29,282
511
499,060
At 31 December 2024
31,576
90,787
232,268
18,371
681
373,683
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
150,239
218,677
Amounts owed by group undertakings
88,138
-
0
Other debtors
17,960
10,000
Prepayments and accrued income
81,653
51,716
337,990
280,393
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
-
0
67,799
Total debtors
337,990
348,192
GEMMAK ENGINEERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
7
83,817
44,672
Trade creditors
108,492
196,816
Amounts owed to group undertakings
255,127
486,900
Taxation and social security
(2,531)
31,860
Other creditors
6,877
6,087
Accruals and deferred income
2,749
2,820
454,531
769,155
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
186,345
90,905
7
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
83,817
44,672
After more than one year
186,345
90,905
270,162
135,577

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 4 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
9
Ultimate parent company

The company's ultimate parent company is RSS Engineering Group UK Ltd, a company registered in England and Wales. Copies of the consolidated financial statements are publicly available on Companies House, or by writing to the company secretary at RSS Engineering Group UK Ltd, Unit 14 Langdon House, Langdon Road, Swansea, SA1 8QY.

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