REGISTERED NUMBER: 03675819 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

GIRLING ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T M Brooks

Mrs L F Dougall

Mrs A H Brooks

L S Brooks

REGISTERED OFFICE:

Tower Pipe Works

Potter Street, Radcliffe

Manchester

Lancashire

M26 2PU

REGISTERED NUMBER:

03675819 (England and Wales)

ACCOUNTANTS:

BP & Co Chartered Accountants

Enterprise House

2 Pass Street

Oldham

Lancashire

OL9 6HZ

FIXED ASSETS

Tangible assets

4

49,868

67,406

CURRENT ASSETS

Stocks

43,472

70,219

Debtors

5

270,496

228,167

Cash at bank and in hand

284,233

284,057

598,201

582,443

CREDITORS

Amounts falling due within one year

6

(157,696

)

(171,979

)

NET CURRENT ASSETS

440,505

410,464

TOTAL ASSETS LESS CURRENT LIABILITIES

490,373

477,870

CREDITORS

Amounts falling due after more than one year

7

(19,372

)

(23,746

)

PROVISIONS FOR LIABILITIES

(10,326

)

(10,072

)

NET ASSETS

460,675

444,052

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

460,575

443,952

SHAREHOLDERS' FUNDS

460,675

444,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

Mrs A H Brooks - Director

T M Brooks - Director

Mrs L F Dougall - Director

L S Brooks - Director

1.	STATUTORY INFORMATION

Girling Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Stocks

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.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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 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 to the reversal of 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

18,789

85,600

9,413

Additions

-

2,899

200

At 31 January 2026

18,789

88,499

9,613

DEPRECIATION

At 1 February 2025

18,788

72,656

9,412

Charge for year

-

7,119

50

At 31 January 2026

18,788

79,775

9,462

NET BOOK VALUE

At 31 January 2026

1

8,724

151

At 31 January 2025

1

12,944

1

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

106,101

1,066

220,969

Additions

-

252

3,351

At 31 January 2026

106,101

1,318

224,320

DEPRECIATION

At 1 February 2025

51,912

795

153,563

Charge for year

13,548

172

20,889

At 31 January 2026

65,460

967

174,452

NET BOOK VALUE

At 31 January 2026

40,641

351

49,868

At 31 January 2025

54,189

271

67,406

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

188,126

146,043

Other debtors

82,370

82,124

270,496

228,167

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

34,519

37,357

Taxation and social security

104,440

81,858

Other creditors

13,181

47,208

157,696

171,979

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

19,369

23,743

Other creditors

3

3

19,372

23,746

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

3

3

Repayable by instalments

Bank loans more 5 yr by instal

-

1,520

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company paid rent during the year to Mrs AH Brooks amounting to £38,400 (2025 £38,400).