Registration number: 07758521

Edwards Engineering (Midlands) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Edwards Engineering (Midlands) Limited

Company Information

Directors

Mr G Edwards Mrs SA Edwards

Registered office

101 Dixons Green Road Dudley West Midlands United Kingdom DY2 7DJ

Accountants

Neil Westwood & Co Chartered Accountants101 Dixons Green Road Dudley West Midlands DY2 7DJ

Edwards Engineering (Midlands) Limited

(Registration number: 07758521)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	6,732	10,642
Current assets
Debtors	6	22,046	19,043
Cash at bank and in hand		19,736	19,357
		41,782	38,400
Creditors: Amounts falling due within one year	7	(13,161)	(10,055)
Net current assets		28,621	28,345
Total assets less current liabilities		35,353	38,987
Provisions for liabilities		(1,279)	(2,022)
Net assets		34,074	36,965
Capital and reserves
Called up share capital		2	2
Retained earnings		34,072	36,963
Shareholders' funds		34,074	36,965

For the financial year ending 30 September 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 year 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 18 May 2026 and signed on its behalf by:
 

Mr G Edwards Director

Edwards Engineering (Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
101 Dixons Green Road
Dudley
West Midlands
DY2 7DJ
United Kingdom

These financial statements were authorised for issue by the Board on 18 May 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).

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.

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.

Edwards Engineering (Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

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% reducing balance
Plant and machinery	25% on cost
Fixtures and fittings	25% reducing balance
Computer equipment	33% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Amortisation of goodwill	10 years

Edwards Engineering (Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3	Staff numbers

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	20,000	20,000
At 30 September 2025	20,000	20,000
Amortisation
At 1 October 2024	20,000	20,000
At 30 September 2025	20,000	20,000
Carrying amount
At 30 September 2025	-	-

Edwards Engineering (Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

5	Tangible assets

	Plant, machinery and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	30,173	7,600	37,773
At 30 September 2025	30,173	7,600	37,773
Depreciation
At 1 October 2024	20,172	6,959	27,131
Charge for the year	3,750	160	3,910
At 30 September 2025	23,922	7,119	31,041
Carrying amount
At 30 September 2025	6,251	481	6,732
At 30 September 2024	10,001	641	10,642

6

Debtors

Current	2025 £	2024 £
Trade debtors	21,299	18,202
Prepayments	746	839
Other debtors	1	2
	22,046	19,043

Edwards Engineering (Midlands) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	12,297	9,171
Accruals and deferred income	864	884
	13,161	10,055