NUMAC ENGINEERING LIMITED


Directors	MCLAREN, Andrew
	MCLAREN, Neil Kennedy


Company Secretary	MCLAREN, Andrew


Registered Address	Numac Eng Ltd Gerrard Street
	Stalybridge
	Cheshire
	SK15 2JY


Registered Number	02645700 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,272,983		1,395,317
			1,272,983		1,395,317
Current assets
Stocks	4	374,072		347,716
Debtors		1,065,571		741,243
Cash at bank and on hand		1,222		72,256
		1,440,865		1,161,215
Creditors amounts falling due within one year	5	(906,728)		(700,010)
Net current assets (liabilities)			534,137		461,205
Total assets less current liabilities			1,807,120		1,856,522
Creditors amounts falling due after one year	6		(848,095)		(927,151)
Provisions for liabilities	8		(167,109)		(174,909)
Net assets			791,916		754,462
Capital and reserves
Called up share capital			80		80
Share premium			40		40
Revaluation reserve			339,019		339,019
Profit and loss account			452,777		415,323
Shareholders' funds	9		791,916		754,462

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 July 2026, and are signed on its behalf by:

MCLAREN, Andrew
Director
Registered Company No. 02645700

NUMAC ENGINEERING LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	15	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	26		28

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	700,000	2,658,659	57,316	323,343	3,739,318
Additions	-	12,409	-	5,006	17,415
At 31 December 25	700,000	2,671,068	57,316	328,349	3,756,733
Depreciation and impairment
At 01 January 25	129,852	1,946,098	45,218	222,833	2,344,001
Charge for year	12,900	108,269	3,000	15,580	139,749
At 31 December 25	142,752	2,054,367	48,218	238,413	2,483,750
Net book value
At 31 December 25	557,248	616,701	9,098	89,936	1,272,983
At 31 December 24	570,148	712,561	12,098	100,510	1,395,317

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	374,072	347,716
Total	374,072	347,716

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	263,169	225,272
Bank borrowings and overdrafts	384,572	253,190
Taxation and social security	173,392	85,329
Finance lease and HP contracts	63,354	122,972
Other creditors	4,432	4,147
Accrued liabilities and deferred income	17,809	9,100
Total	906,728	700,010


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	723,211	750,913
Other creditors	124,884	176,238
Total	848,095	927,151

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	188,238		299,210

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	167,109	174,909
Total	167,109	174,909

9.	Revaluation reserve
	The revaluation reserve represents the cumulative surplus arising from the periodic revaluation of freehold property above their historical cost. The reserve is not distributable to shareholders until such time as the underlying assets are sold or otherwise disposed of, at which point the surplus is transferred to retained earnings. Key Revaluations During the Period: Freehold property was professionally revalued during the year resulting in a revaluation reserve. This reserve is recognized in accordance with UK accounting standards and the Companies Act 2006, reflecting the fair value adjustments to the company’s tangible assets.

Revaluation reserve

The revaluation reserve represents the cumulative surplus arising from the periodic revaluation of freehold property above their historical cost. The reserve is not distributable to shareholders until such time as the underlying assets are sold or otherwise disposed of, at which point the surplus is transferred to retained earnings.

Key Revaluations During the Period:

Freehold property was  professionally revalued during the year resulting in a revaluation reserve.

This reserve is recognized in accordance with UK accounting standards and the Companies Act 2006, reflecting the fair value adjustments to the company’s tangible assets.


		£
	Reserve at 01 January 25	339,019
	At 31 December 25	339,019