Company Registration No. 14529722 (England and Wales)
ELECTRO ENGINEERING LTD
Unaudited accounts
for the year ended 31 December 2025
ELECTRO ENGINEERING LTD
Statement of financial position
as at 31 December 2025
Tangible assets
50,849
16,475
Cash at bank and in hand
167,067
2,604
Creditors: amounts falling due within one year
(1,108,758)
(400,133)
Net current assets
223,018
174,862
Total assets less current liabilities
273,867
191,337
Provisions for liabilities
Net assets
261,706
191,337
Called up share capital
2
2
Profit and loss account
261,704
191,335
Shareholders' funds
261,706
191,337
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 July 2026 and were signed on its behalf by
Callum Johnson
Director
Company Registration No. 14529722
ELECTRO ENGINEERING LTD
Notes to the Accounts
for the year ended 31 December 2025
ELECTRO ENGINEERING LTD is a private company, limited by shares, registered in England and Wales, registration number 14529722. The registered office is Nene Business Centre, Waterside House, Station Road, Irthlingborough, Northamptonshire, NN9 5QF, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
Straight line over 4 years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
ELECTRO ENGINEERING LTD
Notes to the Accounts
for the year ended 31 December 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
17,871
5,085
22,956
Additions
35,468
9,875
45,343
At 31 December 2025
53,339
14,960
68,299
At 1 January 2025
5,739
742
6,481
Charge for the year
8,258
2,711
10,969
At 31 December 2025
13,997
3,453
17,450
At 31 December 2025
39,342
11,507
50,849
At 31 December 2024
12,132
4,343
16,475
Amounts falling due within one year
Trade debtors
607,824
482,686
Amounts due from group undertakings etc.
442,282
11,138
Accrued income and prepayments
15,214
6,934
ELECTRO ENGINEERING LTD
Notes to the Accounts
for the year ended 31 December 2025
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
168,751
288,480
Taxes and social security
310,488
102,392
Other creditors
6,136
4,344
Loans from directors
-
3,317
Allotted, called up and fully paid:
1 Ordinary A shares of £1 each
1
1
1 Ordinary B shares of £1 each
1
1
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors loan
(3,317)
16,363
13,046
-
During the year, the company advanced £16,363 to the director (£49,298 2024). This advance had no fixed repayment terms and interest was charged on this loan at the standard rate. This loan has been repaid in full.
The ultimate parent company is ELECTRO ENGINEERING HOLDINGS LTD (Company number: 16221146 ). The registered office of the ultimate parent company is Nene Business Centre, Station Road, Irthlingborough, Northamptonshire, England, NN9 5QF
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Average number of employees
During the year the average number of employees was 7 (2024: 4).