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COMPANY REGISTRATION NUMBER: 16139458

MGR Fluid Engineering Ltd

Filleted Unaudited Financial Statements

31 December 2025

MGR Fluid Engineering Ltd

Financial Statements

Period from 17 December 2024 to 31 December 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

MGR Fluid Engineering Ltd

Balance Sheet

31 December 2025

| 31 Dec 25
Note | £ | £

Fixed assets

Intangible assets | 5 |  | 3,795
Tangible assets | 6 |  | 32,434
|  | --------
|  | 36,229

Current assets

Debtors | 7 | 12,416 |
Cash at bank and in hand | 21,888 |
| -------- |
| 34,304 |

Creditors: amounts falling due within one year | 8 | ( 20,131) |
| -------- |
Net current assets |  | 14,173
|  | --------
Total assets less current liabilities |  | 50,402

Creditors: amounts falling due after more than one year | 9 |  | ( 18,612)

Provisions

Taxation including deferred tax |  | ( 2,105)
|  | --------
Net assets |  | 29,685
|  | --------

MGR Fluid Engineering Ltd

Balance Sheet (continued)

31 December 2025

| 31 Dec 25
Note | £ | £

Capital and reserves

Called up share capital |  | 2
Profit and loss account |  | 29,683
|  | --------
Shareholders funds |  | 29,685
|  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the period ending 31 December 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 financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

Mr M G Retford
Director

Company registration number: 16139458

MGR Fluid Engineering Ltd

Notes to the Financial Statements

Period from 17 December 2024 to 31 December 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 14 Stirling Avenue, Leamington Spa, CV32 7HN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Development costs | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% straight line
| Fixtures and fittings | - | 33% straight line
| Motor vehicles | - | 20% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 .
5. Intangible assets

| Development costs
| £
Cost |
Additions | 3,859
| -------
At 31 December 2025 | 3,859
| -------
Amortisation |
Charge for the period | 64
| -------
At 31 December 2025 | 64
| -------
Carrying amount |
At 31 December 2025 | 3,795
| -------

6. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 17 December 2024 | – | – | – | –
Additions | 10,052 | 2,319 | 23,298 | 35,669
| -------- | ------- | -------- | --------
At 31 December 2025 | 10,052 | 2,319 | 23,298 | 35,669
| -------- | ------- | -------- | --------
Depreciation |  |  |  |
At 17 December 2024 | – | – | – | –
Charge for the period | 937 | 356 | 1,942 | 3,235
| -------- | ------- | -------- | --------
At 31 December 2025 | 937 | 356 | 1,942 | 3,235
| -------- | ------- | -------- | --------
Carrying amount |  |  |  |
At 31 December 2025 | 9,115 | 1,963 | 21,356 | 32,434
| -------- | ------- | -------- | --------

7. Debtors

| 31 Dec 25
| £
Trade debtors | 10,859
Other debtors | 1,557
| --------
| 12,416
| --------

8. Creditors: amounts falling due within one year

| 31 Dec 25
| £
Trade creditors | 891
Corporation tax | 5,092
Social security and other taxes | 7,421
Other creditors | 6,727
| --------
| 20,131
| --------

9. Creditors: amounts falling due after more than one year

| 31 Dec 25
| £
Other creditors | 18,612
| --------