H. J. Weir Engineering Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00697804

H. J. Weir Engineering Company Limited

Filleted Unaudited Financial Statements

30 June 2025

H. J. Weir Engineering Company Limited

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	871,564	1,169,537
Investments	7	10,056	10,056
		---------	------------
		881,620	1,179,593

Current assets

Debtors	8	687,757	674,731
Cash at bank and in hand		387,394	20,527
		------------	---------
		1,075,151	695,258

Creditors: amounts falling due within one year	9	460,805	302,000
		------------	---------
Net current assets		614,346	393,258
		------------	------------
Total assets less current liabilities		1,495,966	1,572,851
		------------	------------
Net assets		1,495,966	1,572,851
		------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,495,866	1,572,751
	------------	------------
Shareholders funds	1,495,966	1,572,851
	------------	------------

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 30 June 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 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 .

H. J. Weir Engineering Company Limited

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

Mr J Ross Weir	Mr J Robert Weir
Director	Director

Company registration number: 00697804

H. J. Weir Engineering Company Limited

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bulwark, Chepstow, Monmouthshire.

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

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:

Plant and machinery	-	15% straight line
Equipment	-	15% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Intangible assets

	Intangible asset user defined 1
	£
Cost
At 1 July 2024 and 30 June 2025	45,280
	--------
Amortisation
At 1 July 2024 and 30 June 2025	45,280
	--------
Carrying amount
At 30 June 2025	–
	--------
At 30 June 2024	–
	--------

6. Tangible assets

	Freehold property	Plant and machinery	Equipment	Total
	£	£	£	£
Cost
At 1 July 2024	1,168,889	–	967	1,169,856
Additions	–	4,275	–	4,275
Disposals	( 300,860)	–	–	( 300,860)
	------------	-------	----	------------
At 30 June 2025	868,029	4,275	967	873,271
	------------	-------	----	------------
Depreciation
At 1 July 2024	–	–	319	319
Charge for the year	–	1,069	319	1,388
	------------	-------	----	------------
At 30 June 2025	–	1,069	638	1,707
	------------	-------	----	------------
Carrying amount
At 30 June 2025	868,029	3,206	329	871,564
	------------	-------	----	------------
At 30 June 2024	1,168,889	–	648	1,169,537
	------------	-------	----	------------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 July 2024 and 30 June 2025	10,056
	--------
Impairment
At 1 July 2024 and 30 June 2025	–
	--------

Carrying amount
At 30 June 2025	10,056
	--------
At 30 June 2024	10,056
	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	81,794	102,379
Amounts owed by group undertakings and undertakings in which the company has a participating interest	548,624	512,624
Other debtors	57,339	59,728
	---------	---------
	687,757	674,731
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,035	1,002
Trade creditors	438,365	293,545
Other creditors	19,405	7,453
	---------	---------
	460,805	302,000
	---------	---------

10. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	985,694	635,297
	---------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	48,830	64,565
	--------	--------

11. Directors' advances, credits and guarantees

As at the period ended 30th June 2025, the company owed the directors £6,117(2024 £771).