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REGISTERED NUMBER: 02336297 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Garmendale Engineering Limited
Garmendale Engineering Limited (Registered number: 02336297)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Garmendale Engineering Limited

Company Information
for the Year Ended 30 September 2025







DIRECTORS: Mrs M Shelmerdine
D W Shelmerdine
Mrs Z Shelmerdine





SECRETARY: Mrs M Shelmerdine





REGISTERED OFFICE: The Mills
Canal Street
Derby
Derbyshire
DE1 2RJ





REGISTERED NUMBER: 02336297 (England and Wales)





ACCOUNTANTS: Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ
Page 1
Garmendale Engineering Limited (Registered number: 02336297)

Balance Sheet
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 487,563 537,813

CURRENT ASSETS
Stocks 545 545
Debtors 5 791,352 420,015
Cash at bank and in hand 182,024 415,054
973,921 835,614
CREDITORS
Amounts falling due within one year 6 811,997 712,076
NET CURRENT ASSETS 161,924 123,538
TOTAL ASSETS LESS CURRENT
LIABILITIES
649,487
661,351

CREDITORS
Amounts falling due after more than one
year
7
(26,561
)
(143,737
)

PROVISIONS FOR LIABILITIES 10 (104,760 ) (97,632 )
NET ASSETS 518,166 419,982

CAPITAL AND RESERVES
Called up share capital 9,000 9,000
Retained earnings 509,166 410,982
SHAREHOLDERS' FUNDS 518,166 419,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
Garmendale Engineering Limited (Registered number: 02336297)

Balance Sheet - continued
30 September 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:





D W Shelmerdine - Director


The notes form part of these financial statements

Page 3
Garmendale Engineering Limited (Registered number: 02336297)

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

1. STATUTORY INFORMATION

Garmendale Engineering 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.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received.

Turnover includes, where applicable, relevant costs and overheads plus attributable profit to date recoverable on contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Demonstration equipment - 5% on reducing balance
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock. Cost is purchase invoice price on a first in first out basis.

In the case of work in progress a proportion of relevant overheads is included. Contractual work in progress is included in turnover.

Deferred tax
Deferred tax is recognised in respect of all material timing differences.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions paid in the year are charged in the profit and loss account.

Leasing commitments
Rentals paid and received under operating leases are charged to the profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 17 ) .

Page 4 continued...
Garmendale Engineering Limited (Registered number: 02336297)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Demonstration Plant and and
equipment machinery fittings
£    £    £   
COST
At 1 October 2024 225,358 460,429 77,232
Additions - - -
At 30 September 2025 225,358 460,429 77,232
DEPRECIATION
At 1 October 2024 54,226 228,876 56,720
Charge for year 8,557 23,155 2,051
At 30 September 2025 62,783 252,031 58,771
NET BOOK VALUE
At 30 September 2025 162,575 208,398 18,461
At 30 September 2024 171,132 231,553 20,512

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2024 244,036 129,926 1,136,981
Additions - 19,595 19,595
At 30 September 2025 244,036 149,521 1,156,576
DEPRECIATION
At 1 October 2024 141,434 117,912 599,168
Charge for year 25,651 10,431 69,845
At 30 September 2025 167,085 128,343 669,013
NET BOOK VALUE
At 30 September 2025 76,951 21,178 487,563
At 30 September 2024 102,602 12,014 537,813

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 570,355 123,881
Amounts owed by related parties 81,163 81,129
Amounts recoverable on contracts - 77,545
Other debtors 97,657 72,182
Prepayments 42,177 65,278
791,352 420,015

Page 5 continued...
Garmendale Engineering Limited (Registered number: 02336297)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 98,439 96,472
Hire purchase contracts (see note 8) 15,209 16,277
Trade creditors 421,838 219,740
Tax 102,516 89,569
Social security and other taxes 16,274 13,481
Other creditors 11,446 12,915
Accruals and deferred income 42,564 39,032
Directors' current accounts 103,711 224,590
811,997 712,076

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 26,561 128,528
Hire purchase contracts (see note 8) - 15,209
26,561 143,737

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase
contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 15,209 16,277
Between one and five years - 15,209
15,209 31,486

The minimum lease payments on non-cancellable operating leases committed to be paid are £Nil (2024 - £9,667). The minimum lease payments on non-cancellable operating leases committed to be received are £Nil (2024 - £18,576).

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 125,000 225,000

The loan is secured against the property held in GEL Rides Limited, a company which owns Garmendale Engineering Limited and has common directors.

Page 6 continued...
Garmendale Engineering Limited (Registered number: 02336297)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 104,760 97,632

Deferred
tax
£   
Balance at 1 October 2024 97,632
Provided during year 7,128
Balance at 30 September 2025 104,760

Page 7