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Registered number: 05753277
A. Groom Engineering Ltd
Financial Statements
For The Year Ended 31 March 2026
NJR Accountancy Services Limited
14 Victoria Square
Droitwich Spa
Worcestershire
WR9 8DS
A. Groom Engineering Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
A. Groom Engineering Ltd
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 05753277

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 755,809 |  | 737,087
Investment Properties | 6 |  | 679,070 |  | 679,070
Investments | 7 |  | 19 |  | 19
|  |  | 1,434,898 |  | 1,416,176
CURRENT ASSETS
Stocks | 8 | 31,570 |  | 46,850 |
Debtors | 9 | 67,254 |  | 90,673 |
Cash at bank and in hand |  | 667,399 |  | 606,809 |
|  | 766,223 |  | 744,332 |
Creditors: Amounts Falling Due Within One Year | 10 | (193,479 ) |  | (199,507 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 572,744 |  | 544,825
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,007,642 |  | 1,961,001
Creditors: Amounts Falling Due After More Than One Year | 11 |  | (131,518 ) |  | (183,221 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,909 ) |  | (4,228 )
NET ASSETS |  |  | 1,867,215 |  | 1,773,552
CAPITAL AND RESERVES
Called up share capital | 12 |  | 20 |  | 20
Income Statement |  |  | 1,867,195 |  | 1,773,532
SHAREHOLDERS' FUNDS |  |  | 1,867,215 |  | 1,773,552

Page 1
Page 2
A. Groom Engineering Ltd
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr A Groom Director
27th May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
A. Groom Engineering Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
A. Groom Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05753277 . The registered office is 57 A, B And C Heming Road, Washfor Industrial Estate, Redditch, B98 0DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not applicable
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
Page 3
Page 4
A. Groom Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 4
Page 5
A. Groom Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 34,000
As at 31 March 2026 | 34,000
Amortisation
As at 1 April 2025 | 34,000
As at 31 March 2026 | 34,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 720,175 | 66,153 | 9,765 | 8,534 | 804,627
Additions | - | 36,193 | 432 | 839 | 37,464
Disposals | - | (28,908 ) | - | - | (28,908 )
As at 31 March 2026 | 720,175 | 73,438 | 10,197 | 9,373 | 813,183
Depreciation
As at 1 April 2025 | - | 50,454 | 9,322 | 7,764 | 67,540
Provided during the period | - | 11,258 | 220 | 404 | 11,882
Disposals | - | (22,048 ) | - | - | (22,048 )
As at 31 March 2026 | - | 39,664 | 9,542 | 8,168 | 57,374
Net Book Value
As at 31 March 2026 | 720,175 | 33,774 | 655 | 1,205 | 755,809
As at 1 April 2025 | 720,175 | 15,699 | 443 | 770 | 737,087

Page 5
Page 6
A. Groom Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 and 31 March 2026 | 679,070

7. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 19
As at 31 March 2026 | 19
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 19
As at 1 April 2025 | 19

8. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 31,570 |  | 46,850

9. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 67,254 |  | 90,673

Page 6
Page 7
A. Groom Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,043 |  | 22,824
Bank loans and overdrafts | 48,198 |  | 55,543
Other creditors | 11,764 |  | 7,785
Taxation and social security | 101,474 |  | 113,355
| 193,479 |  | 199,507

11. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 131,518 |  | 183,221

12. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

13. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr A Groom | 60,000 | 81,750

Page 7