REGISTERED NUMBER: 01007981 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MENRICA ENGINEERING CO. LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W A Bennett

Mr A W Bennett

Mr L Bennett

REGISTERED OFFICE:

17 Paynes Lane

Rugby

Warwickshire

CV21 2UH

REGISTERED NUMBER:

01007981 (England and Wales)

BANKERS:

Lloyds TSB Bank Plc

14 Church Street

Rugby

Warwickshire

FIXED ASSETS

Tangible assets

4

100,592

119,862

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

109,587

86,778

Cash at bank and in hand

539,596

443,506

650,183

531,284

CREDITORS

Amounts falling due within one year

225,681

184,999

NET CURRENT ASSETS

424,502

346,285

TOTAL ASSETS LESS CURRENT LIABILITIES

525,094

466,147

PROVISIONS FOR LIABILITIES

25,145

29,966

NET ASSETS

499,949

436,181

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

100

100

Retained earnings

499,749

435,981

SHAREHOLDERS' FUNDS

499,949

436,181

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 May 2026 and were signed on its behalf by:

Mr W A Bennett - Director

1.	STATUTORY INFORMATION

Menrica Engineering Co. 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

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

Leasehold Improvements

-

5 years straight line

Plant and machinery

-

15% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance and Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

336,818

Disposals

(13,600

)

At 31 August 2025

323,218

DEPRECIATION

At 1 September 2024

216,956

Charge for year

14,967

Eliminated on disposal

(9,297

)

At 31 August 2025

222,626

NET BOOK VALUE

At 31 August 2025

100,592

At 31 August 2024

119,862

5.	PENSION COMMITMENTS

As at the year end the pension contributions outstanding totalled £128 (2024 - £267).