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Registration number: 00279276

B. & A. Engineering Company Limited(the)
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

B. & A. Engineering Company Limited(the)

Contents

Company Information | 1
Profit and Loss Account and Statement of Retained Earnings | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

B. & A. Engineering Company Limited(the)

Company Information

Directors | N Hinse

Registered office | Drury Lane Ponswood Industrial Estate St Leonards On Sea East Sussex TN38 9BA

Accountants | Manningtons Chartered AccountantsVictoria House The Moor Hawkhurst Kent TN18 4NR

B. & A. Engineering Company Limited(the)

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Turnover |  | 675,370 | 445,556
Cost of sales |  | (454,453) | (75,582)
Gross profit |  | 220,917 | 369,974
Distribution costs |  | (724) | (51)
Administrative expenses |  | (304,213) | (359,144)
Operating (loss)/profit |  | (84,020) | 10,779
Interest payable and similar charges |  | (31) | -
|  | (31) | -
(Loss)/profit before tax |  | (84,051) | 10,779
(Loss)/profit for the financial year |  | (84,051) | 10,779
Retained earnings brought forward |  | (922,543) | (933,322)
Retained earnings carried forward |  | (1,006,594) | (922,543)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

B. & A. Engineering Company Limited(the)

(Registration number: 00279276)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 465 | 951
Current assets |  |  |
Debtors | 6 | 243,958 | 219,398
Cash at bank and in hand |  | 20,072 | 12,363
|  | 264,030 | 231,761
Creditors: Amounts falling due within one year | 7 | (162,959) | (47,125)
Net current assets |  | 101,071 | 184,636
Net assets |  | 101,536 | 185,587
Capital and reserves |  |  |
Called up share capital |  | 660,010 | 660,010
Share premium reserve |  | 448,120 | 448,120
Retained earnings |  | (1,006,594) | (922,543)
Shareholders' funds |  | 101,536 | 185,587

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 June 2026

......................................... N Hinse Director

B. & A. Engineering Company Limited(the)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Drury Lane
Ponswood Industrial Estate
St Leonards On Sea
East Sussex
TN38 9BA

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

B. & A. Engineering Company Limited(the)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Improvements to premises | 20% straight line
Plant and machinery | 10% straight line
Furniture and fittings | 25% reducing balance
Computer equipment | 20% straight line
Motor vehicles | 20% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Patents | Over useful life of patents

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

B. & A. Engineering Company Limited(the)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 6).

B. & A. Engineering Company Limited(the)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Intangible assets

| Patents £ | Total £
Cost or valuation
At 1 July 2024 | 6,732 | 6,732
At 30 June 2025 | 6,732 | 6,732
Amortisation
At 1 July 2024 | 6,732 | 6,732
At 30 June 2025 | 6,732 | 6,732
Carrying amount
At 30 June 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 32,244 | 167,490 | 39,977 | 239,711
At 30 June 2025 | 32,244 | 167,490 | 39,977 | 239,711
Depreciation
At 1 July 2024 | 32,244 | 166,539 | 39,977 | 238,760
Charge for the year | - | 486 | - | 486
At 30 June 2025 | 32,244 | 167,025 | 39,977 | 239,246
Carrying amount
At 30 June 2025 | - | 465 | - | 465
At 30 June 2024 | - | 951 | - | 951

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of short leasehold land and buildings.

B. & A. Engineering Company Limited(the)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 242,897 | 187,540
Other debtors |  | 1,061 | 31,858
|  | 243,958 | 219,398

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 114,742 | 34,430
Taxation and social security | 35,428 | 2,056
Accruals and deferred income | 9,500 | 9,500
Other creditors | 3,113 | 963
Director loan account | 176 | 176
| 162,959 | 47,125

8 | Parent and ultimate parent undertaking

The company's immediate parent is Rayco Electronic System Limited, incorporated in Canada.
These financial statements are available upon request from the parent company.

The address of Rayco Electronics System Limited is:
RaycoWylie Systems
2440, Avenue Dalton
Québec, Qc
G1P 3X1
Canada