REGISTERED NUMBER: 13821639 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2025

FOR

316 PROCESS FABRICATIONS LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

92,565

115,353

CURRENT ASSETS

Stocks

351,999

180,211

Debtors

5

687,377

595,531

Cash at bank and in hand

115,128

157,714

1,154,504

933,456

CREDITORS

Amounts falling due within one year

6

655,373

674,852

NET CURRENT ASSETS

499,131

258,604

TOTAL ASSETS LESS CURRENT LIABILITIES

591,696

373,957

PROVISIONS FOR LIABILITIES

23,141

21,917

NET ASSETS

568,555

352,040

CAPITAL AND RESERVES

Called up share capital

10,004

9,442

Share premium

34,099

-

Capital redemption reserve

-

560

Retained earnings

524,452

342,038

SHAREHOLDERS' FUNDS

568,555

352,040

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st June 2026 and were signed on its behalf by:

Mr G Vity - Director

1.	STATUTORY INFORMATION

316 Process Fabrications Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13821639

Registered office:

Unit A&B

Roundhouse Close

Peterborough

Cambridgeshire

PE1 5TA

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.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 27 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

227,426

Additions

5,418

At 31st December 2025

232,844

DEPRECIATION

At 1st January 2025

112,073

Charge for year

28,206

At 31st December 2025

140,279

NET BOOK VALUE

At 31st December 2025

92,565

At 31st December 2024

115,353

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

605,761

566,261

Other debtors

81,616

29,270

687,377

595,531

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

230,789

159,210

Taxation and social security

73,150

159,302

Other creditors

351,434

356,340

655,373

674,852

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mr A Megicks

Balance outstanding at start of year

-

-

Amounts advanced

33,503

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,503

-

The loan is issued to the director free of interest and is repayable in line with the terms of the loan agreement.