Sutcliffe Consulting Engineers Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4139535

Sutcliffe Consulting Engineers Limited

Filleted Unaudited Financial Statements

31 January 2026

Sutcliffe Consulting Engineers Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	6		45,196		53,571

Current assets

Debtors	7	403,651	241,047
Cash at bank and in hand		178,497	110,723
		---------	---------
		582,148	351,770

Creditors: amounts falling due within one year	8	229,269		145,930
		---------		---------
Net current assets			352,879		205,840
			---------		---------
Total assets less current liabilities			398,075		259,411

Creditors: amounts falling due after more than one year	9		112,646		–

Provisions

Taxation including deferred tax	11,593	13,135
	---------	---------
Net assets	273,836	246,276
	---------	---------

Capital and reserves

Called up share capital	10	1,040	1,040
Profit and loss account		272,796	245,236
		---------	---------
Shareholders funds		273,836	246,276
		---------	---------

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 statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 year 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 .

Sutcliffe Consulting Engineers Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

Mr Richard Farrow	Mr James Nicholson
Director	Director

Company registration number: 4139535

Sutcliffe Consulting Engineers Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Perrins House, 11 Caroline Place, Hull, East Yorkshire, HU2 8DR.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared 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 for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less, or to receive more tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Leasehold improvements	-	10% straight line
Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	15% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2025: 14 ).

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£

Current tax:

UK current tax expense	50,149	20,044

Deferred tax:

Origination and reversal of timing differences	( 1,542)	2,647
	--------	--------
Tax on profit	48,607	22,691
	--------	--------

6. Tangible assets

	Leasehold improvements	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 February 2025	32,731	132,149	59,089	223,969
Additions	–	3,041	1,517	4,558
	--------	---------	--------	---------
At 31 January 2026	32,731	135,190	60,606	228,527
	--------	---------	--------	---------
Depreciation
At 1 February 2025	31,896	100,144	38,358	170,398
Charge for the year	835	8,769	3,329	12,933
	--------	---------	--------	---------
At 31 January 2026	32,731	108,913	41,687	183,331
	--------	---------	--------	---------
Carrying amount
At 31 January 2026	–	26,277	18,919	45,196
	--------	---------	--------	---------
At 31 January 2025	835	32,005	20,731	53,571
	--------	---------	--------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	258,717	222,547
Amounts owed by group undertakings	133,320	–
Prepayments and accrued income	11,100	18,500
Other debtors	514	–
	---------	---------
	403,651	241,047
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	19,354	–
Trade creditors	4,672	1,890
Accruals and deferred income	4,580	–
Corporation tax	50,149	20,044
Social security and other taxes	109,375	85,351
Director loan accounts	41,139	38,645
	---------	---------
	229,269	145,930
	---------	---------

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

	2026	2025
	£	£
Bank loans and overdrafts	112,646	–
	---------	----

10. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
'A' Ordinary shares of £ 1 each	10	10	10	10
'B' Ordinary shares of £ 1 each	10	10	10	10
'C' Ordinary shares of £ 1 each	10	10	10	10
'D' Ordinary shares of £ 1 each	10	10	10	10
	-------	-------	-------	-------
	1,040	1,040	1,040	1,040
	-------	-------	-------	-------

11. Directors' advances, credits and guarantees

During the year, the company paid £20,790 (2025 - £20,130) to the shareholders Mr Stephen Sutcliffe and his wife for the use of business premises owned by them.

12. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Sutcliffe Consulting Holdings Ltd	–	–	133,320	–
	----	----	---------	----

On 27 January 2026, a newly incorporated holding company, Sutcliffe Consulting Holdings Limited acquired 100% of the ordinary share capital of this company, and as a result, is now the controlling party of this company.