Registration number: 09032885

ENG Electrical Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

ENG Electrical Ltd

Company Information

Directors

Mr William David Tight Mrs Karen E Tight

Company secretary

Mrs Karen E Tight

Registered office

7 The Causeway Clophill Bedfordshire MK45 4BA

Accountants

RS Partnership Ltd Chartered Certified Accountants10 Prospect Place Welwyn Hertfordshire AL6 9EW

ENG Electrical Ltd

(Registration number: 09032885)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	79,380	25,123
Current assets
Stocks	5	14,000	8,000
Debtors	6	320,472	92,724
Cash at bank and in hand		15,034	5,336
		349,506	106,060
Creditors: Amounts falling due within one year	7	(297,196)	(102,372)
Net current assets		52,310	3,688
Total assets less current liabilities		131,690	28,811
Creditors: Amounts falling due after more than one year	7	(65,982)	(26,082)
Provisions for liabilities		(14,734)	(703)
Net assets		50,974	2,026
Capital and reserves
Called up share capital	8	2	2
Retained earnings		50,972	2,024
Shareholders' funds		50,974	2,026

For the financial period ending 31 October 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 period 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... Mr William David Tight Director

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in Other.

The address of its registered office is:
7 The Causeway
Clophill
Bedfordshire
MK45 4BA

The principal place of business is:
7 The Causeway
Clophill
Bedfordshire
MK45 4BA

These financial statements were authorised for issue by the Board on 29 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 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).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These 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.

These financial statements are presented in Pounds Sterling (£), which is the Company’s functional
currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

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
Motor Vehicles	25% Residual Balance
Plant & Machinery	20% Residual Balance

Amortisation

Asset class	Amortisation method and rate
Goodwill	In equal annual instalments over 5 years

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.

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

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

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.

Leases

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

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

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

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

4	Tangible assets

	Motor vehicles  £	Other property, plant and equipment  £	Total £
Cost or valuation
At 1 June 2024	25,250	4,703	29,953
Additions	97,688	-	97,688
At 31 October 2025	122,938	4,703	127,641
Depreciation
At 1 June 2024	1,041	3,789	4,830
Charge for the period	43,172	259	43,431
At 31 October 2025	44,213	4,048	48,261
Carrying amount
At 31 October 2025	78,725	655	79,380
At 31 May 2024	24,209	914	25,123

5

Stocks

	2025 £	2024 £
Work in progress	12,000	7,000
Other inventories	2,000	1,000
	14,000	8,000

6

Debtors

	2025 £	2024 £
Trade debtors	236,673	92,724
Prepayments	2,685	-
Other debtors	34,014	-
Directors Loan Account	47,100	-
	320,472	92,724

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	9	26,484	12,276
Trade creditors		76,683	17,577
Taxation and social security		3,174	3,623
Accruals and deferred income		109,975	-
Other creditors		39,686	14,755
Corporation tax		35,092	36,411
Hire Purchase under 1 year		6,102	-
Directors Loan Account		-	17,730
		297,196	102,372

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	3,971	26,082
Hire Purchase over 1 year		62,011	-
		65,982	26,082

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1
Ordinary B of £1 each	1	1	1	1
	2	2	2	2

9	Loans and borrowings

Non-current loans and borrowings

ENG Electrical Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

	2025 £	2024 £
Finance lease liabilities	62,011	-
Other borrowings	3,971	26,082
	65,982	26,082

Current loans and borrowings

	2025 £	2024 £
Finance lease liabilities	6,102	-
Other borrowings	26,484	12,276
	32,586	12,276