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Registered number: 07340480
En-r-g Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Yates & Co (Accountants) Limited
Chartered Certified Accountants
En-r-g Engineering Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
En-r-g Engineering Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07340480

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 20,692 |  | 28,462
|  |  | 20,692 |  | 28,462
CURRENT ASSETS
Stocks | 6 | 903 |  | 2,888 |
Debtors | 7 | 6,768 |  | 4,611 |
Cash at bank and in hand |  | 36,032 |  | 30,741 |
|  | 43,703 |  | 38,240 |
Creditors: Amounts Falling Due Within One Year | 8 | (26,288 ) |  | (25,993 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 17,415 |  | 12,247
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,107 |  | 40,709
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (4,833 ) |  | (9,295 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,931 ) |  | (5,408 )
NET ASSETS |  |  | 29,343 |  | 26,006
CAPITAL AND RESERVES
Called up share capital | 12 |  | 1,100 |  | 1,100
Profit and Loss Account |  |  | 28,243 |  | 24,906
SHAREHOLDERS' FUNDS |  |  | 29,343 |  | 26,006

Page 1
Page 2
En-r-g Engineering Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Benjamin Brown Director
13/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
En-r-g Engineering Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
En-r-g Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07340480 . The registered office is 25 The Paddock, Headley, Bordon, Hampshire, GU35 8QE.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. The cost has already been fully amortised to the profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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 items.
Page 3
Page 4
En-r-g Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Taxation
The 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Engineers | 1 |  | 2
| 2 |  | 3

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 5,000
As at 31 August 2025 | 5,000
Amortisation
As at 1 September 2024 | 5,000
As at 31 August 2025 | 5,000

...CONTINUED
Page 4
Page 5
En-r-g Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 5,717 | 51,313 | 7,134 | 64,164
Additions | - | - | 468 | 468
Disposals | - | (16,500 ) | - | (16,500 )
As at 31 August 2025 | 5,717 | 34,813 | 7,602 | 48,132
Depreciation
As at 1 September 2024 | 5,098 | 24,019 | 6,585 | 35,702
Provided during the period | 190 | 6,528 | 336 | 7,054
Disposals | - | (15,316 ) | - | (15,316 )
As at 31 August 2025 | 5,288 | 15,231 | 6,921 | 27,440
Net Book Value
As at 31 August 2025 | 429 | 19,582 | 681 | 20,692
As at 1 September 2024 | 619 | 27,294 | 549 | 28,462

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock & work in progress | 903 |  | 2,888

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,288 |  | 1,106
Other debtors | 480 |  | 3,505
| 6,768 |  | 4,611

Page 5
Page 6
En-r-g Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,462 |  | 4,462
Trade creditors | 3,897 |  | 6,087
Other creditors | 7,360 |  | 7,801
Taxation and social security | 10,569 |  | 7,643
| 26,288 |  | 25,993

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,833 |  | 9,295

10. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,295 |  | 13,757

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,462 |  | 4,462
Later than one year and not later than five years | 4,833 |  | 9,295
| 9,295 |  | 13,757
| 9,295 |  | 13,757

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1 each | 1,000 |  | 1,000
100 Ordinary A shares of £ 1 each | 100 |  | 100
| 1,100 |  | 1,100

Page 6