Company registration number 14405973 (England and Wales)
EGAN MEYER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
EGAN MEYER LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
EGAN MEYER LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,474
3,718
Current assets
Stocks
32,404
42,865
Debtors
4
314,961
90,846
Cash at bank and in hand
268,521
325,450
615,886
459,161
Creditors: amounts falling due within one year
5
(257,624)
(171,919)
Net current assets
358,262
287,242
Net assets
359,736
290,960
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
359,735
290,959
Total equity
359,736
290,960

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 July 2026 and are signed on its behalf by:
Mr R W Egan
Mr J E Meyer
Director
Director
Company registration number 14405973 (England and Wales)
EGAN MEYER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Egan Meyer Limited is a private company limited by shares incorporated in England and Wales. The registered office is Devonshire House, 1 Mayfair Place, London, W1J 8AJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing Balance
Computers
3 Year Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.5
Stocks

Work in progress is valued at the lower of cost and net realisable value.

EGAN MEYER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost. Financial assets comprise cash at bank and in hand, together with trade and other debtors. A specific provision is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital. Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

EGAN MEYER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024 and 31 October 2025
7,025
Depreciation and impairment
At 1 November 2024
3,307
Depreciation charged in the year
2,244
At 31 October 2025
5,551
Carrying amount
At 31 October 2025
1,474
At 31 October 2024
3,718
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
294,482
73,025
Other debtors
20,479
17,821
314,961
90,846
EGAN MEYER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
117,065
13,827
Corporation tax
95,831
89,957
Other taxation and social security
35,952
48,179
Other creditors
8,776
19,956
257,624
171,919
6
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
15,426
24,682
2025-10-31 2024-11-01 false false false 23 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R W Egan Mr J E Meyer 14405973 2024-11-01 2025-10-31 14405973 2025-10-31 14405973 2024-10-31 14405973 core:OtherPropertyPlantEquipment 2025-10-31 14405973 core:OtherPropertyPlantEquipment 2024-10-31 14405973 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 14405973 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 14405973 core:CurrentFinancialInstruments 2025-10-31 14405973 core:CurrentFinancialInstruments 2024-10-31 14405973 core:ShareCapital 2025-10-31 14405973 core:ShareCapital 2024-10-31 14405973 core:RetainedEarningsAccumulatedLosses 2025-10-31 14405973 core:RetainedEarningsAccumulatedLosses 2024-10-31 14405973 bus:Director1 2024-11-01 2025-10-31 14405973 bus:Director2 2024-11-01 2025-10-31 14405973 core:PlantMachinery 2024-11-01 2025-10-31 14405973 core:ComputerEquipment 2024-11-01 2025-10-31 14405973 2023-11-01 2024-10-31 14405973 core:OtherPropertyPlantEquipment 2024-10-31 14405973 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 14405973 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14405973 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14405973 bus:FRS102 2024-11-01 2025-10-31 14405973 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14405973 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP