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Registration number: 7756858

Chris Shenton Engineering Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 June 2025

Chris Shenton Engineering Ltd

(Registration number: 7756858)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,523 | 3,174
Current assets |  |  |
Stocks | 5 | 5,000 | 5,000
Debtors | 6 | 6,973 | 7,489
Cash at bank and in hand |  | 2,255 | 1
|  | 14,228 | 12,490
Creditors: Amounts falling due within one year |  | (42,071) | (26,584)
Net current liabilities |  | (27,843) | (14,094)
Net liabilities |  | (25,320) | (10,920)
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | (26,320) | (11,920)
Shareholders' deficit |  | (25,320) | (10,920)

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 8 April 2026 and signed on its behalf by:

......................................... C R Shenton Director

Chris Shenton Engineering Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
8 The Fieldway
Dairyfields
Trentham
Stoke on Trent
Staffordshire
ST4 8AQ

These financial statements were authorised for issue by the Board on 8 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Chris Shenton Engineering Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 20% Reducing balance basis
Motor Vehicles | 25% Reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Chris Shenton Engineering Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Chris Shenton Engineering Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Motor vehicles £ | Plant and Machinery £ | Total £
Cost or valuation
At 1 July 2024 | 8,000 | 22,015 | 30,015
At 30 June 2025 | 8,000 | 22,015 | 30,015
Depreciation
At 1 July 2024 | 7,663 | 19,178 | 26,841
Charge for the year | 84 | 567 | 651
At 30 June 2025 | 7,747 | 19,745 | 27,492
Carrying amount
At 30 June 2025 | 253 | 2,270 | 2,523
At 30 June 2024 | 337 | 2,837 | 3,174

5 | stocks

| 2025 £ | 2024 £
Other inventories | 5,000 | 5,000

6 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

Chris Shenton Engineering Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

8 | Related party transactions

Transactions with directors

2025 | At 1 July 2024 £ | Repayments by director £ | At 30 June 2025 £
C R Shenton
Directors current account | (5,389) | 45,190 | 39,801

2024 | At 1 July 2023 £ | Other payments made to company by director £ | At 30 June 2024 £
C R Shenton
Directors current account | (1,622) | (3,767) | (5,389)