REGISTERED NUMBER: 07294768 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

SUBC Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Burney

R L Wetton

SECRETARY:

C Burney

REGISTERED OFFICE:

32 Derby Street

Ormskirk

Lancashire

L39 2BY

REGISTERED NUMBER:

07294768 (England and Wales)

ACCOUNTANTS:

Myersons

Chartered Accountants

32 Derby Street

Ormskirk

Lancashire

L39 2BY

FIXED ASSETS

Tangible assets

4

737

1,507

Investments

5

303,431

303,431

304,168

304,938

CURRENT ASSETS

Debtors

6

729,371

635,500

Cash at bank

569,153

512,309

1,298,524

1,147,809

CREDITORS

Amounts falling due within one year

7

285,238

199,718

NET CURRENT ASSETS

1,013,286

948,091

TOTAL ASSETS LESS CURRENT LIABILITIES

1,317,454

1,253,029

PROVISIONS FOR LIABILITIES

-

370

NET ASSETS

1,317,454

1,252,659

CAPITAL AND RESERVES

Called up share capital

9

250,000

250,000

Retained earnings

1,067,454

1,002,659

SHAREHOLDERS' FUNDS

1,317,454

1,252,659

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 12 May 2026 and were signed on its behalf by:

C Burney - Director

1.	STATUTORY INFORMATION

SUBC 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.

Computer equipment

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

Short term loan notes that mature in 12 months or less are recognised at cost with an accrual for interest due.

Taxation

Taxation for the year comprises current tax, deferred tax and foreign tax suffered. 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.

Foreign tax deductions suffered are included in 'tax on profit' figure in the statutory income statement in the financial statements.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

19,440

Additions

250

Disposals

(671

)

At 31 December 2025

19,019

DEPRECIATION

At 1 January 2025

17,933

Charge for year

995

Eliminated on disposal

(646

)

At 31 December 2025

18,282

NET BOOK VALUE

At 31 December 2025

737

At 31 December 2024

1,507

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 January 2025

and 31 December 2025

303,431

NET BOOK VALUE

At 31 December 2025

303,431

At 31 December 2024

303,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

167,235

219,717

Amounts owed by associates

208,971

195,637

Other debtors

-

2,040

VAT

3,003

2,297

Prepayments and accrued income

350,162

215,809

729,371

635,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

195,817

112,865

Tax

-

50,682

Social security and other taxes

10,046

11,047

Other creditors

2,904

2,365

Directors' current accounts

-

120

Accrued expenses

76,471

22,639

285,238

199,718

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

10,768

10,768

Between one and five years

5,384

16,152

16,152

26,920

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

217,500

Ordinary

£1

217,500

217,500

32,500

A Ordinary

£1

32,500

32,500

250,000

250,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

C Burney

Balance outstanding at start of year

-

131

Amounts repaid

-

-

Amounts written off

-

(131

)

Amounts waived

-

-

Balance outstanding at end of year

-

-

11.	ULTIMATE CONTROLLING PARTY

The controlling party is C Burney.