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Company Registration No. 7156688 (England and Wales)
NEIL PASSMORE PROCESS ENGINEERING LIMITED Unaudited accounts for the year ended 31 March 2026
NEIL PASSMORE PROCESS ENGINEERING LIMITED Unaudited accounts Contents
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NEIL PASSMORE PROCESS ENGINEERING LIMITED Company Information for the year ended 31 March 2026
Directors
Neil Robert Passmore Rebecca Louise Passmore
Company Number
7156688 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH
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NEIL PASSMORE PROCESS ENGINEERING LIMITED Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
28,531 
20,621 
Current assets
Inventories
(675)
2,051 
Debtors
45,896 
74,172 
Cash at bank and in hand
129,829 
148,265 
175,050 
224,488 
Creditors: amounts falling due within one year
(33,730)
(81,324)
Net current assets
141,320 
143,164 
Net assets
169,851 
163,785 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
169,841 
163,775 
Shareholders' funds
169,851 
163,785 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by
Neil Robert Passmore Director Company Registration No. 7156688
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NEIL PASSMORE PROCESS ENGINEERING LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
NEIL PASSMORE PROCESS ENGINEERING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 7156688. The registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
20% reducing balance
Intangible fixed assets
Goodwill was purchased from the directors' partnership. The goodwill is being amortised over ten years. In the opinion of the directors, this represents a prudent estimate of the period over which the company will derive direct economic benefit.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2025
50,000 
At 31 March 2026
50,000 
Amortisation
At 1 April 2025
50,000 
At 31 March 2026
50,000 
Net book value
At 31 March 2026
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NEIL PASSMORE PROCESS ENGINEERING LIMITED Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
27,990 
25,503 
53,493 
Additions
11,754 
- 
11,754 
At 31 March 2026
39,744 
25,503 
65,247 
Depreciation
At 1 April 2025
13,591 
19,281 
32,872 
Charge for the year
2,632 
1,212 
3,844 
At 31 March 2026
16,223 
20,493 
36,716 
Net book value
At 31 March 2026
23,521 
5,010 
28,531 
At 31 March 2025
14,399 
6,222 
20,621 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,847 
72,331 
Accrued income and prepayments
1,841 
1,841 
Other debtors
208 
- 
45,896 
74,172 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
10,280 
10,032 
Trade creditors
1,462 
20,059 
Taxes and social security
15,889 
15,007 
Other creditors
307 
308 
Loans from directors
4,782 
34,908 
Accruals
1,010 
1,010 
33,730 
81,324 
8
Average number of employees
During the year the average number of employees was 3 (2025: 2).
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