| REGISTERED NUMBER: |
| THE NEWBROOK ENGINEERING CO LTD |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| REGISTERED NUMBER: |
| THE NEWBROOK ENGINEERING CO LTD |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| THE NEWBROOK ENGINEERING CO LTD (REGISTERED NUMBER: 00978838) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| THE NEWBROOK ENGINEERING CO LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| The Old Vicarage |
| Church Close |
| Boston |
| Lincolnshire |
| PE21 6NA |
| THE NEWBROOK ENGINEERING CO LTD (REGISTERED NUMBER: 00978838) |
| BALANCE SHEET |
| 30 APRIL 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 3 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 4 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| THE NEWBROOK ENGINEERING CO LTD (REGISTERED NUMBER: 00978838) |
| BALANCE SHEET - continued |
| 30 APRIL 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| THE NEWBROOK ENGINEERING CO LTD (REGISTERED NUMBER: 00978838) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Stock and work in progress |
| Stock is valued at the lower of cost and net realisable value. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress. |
| Foreign currencies |
| Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. |
| 2. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| THE NEWBROOK ENGINEERING CO LTD (REGISTERED NUMBER: 00978838) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 3. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| Buildings | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 6. | RELATED PARTY DISCLOSURES |
| R A Newhouse is also a director of NSC Manufacturing Limited . Supplies were made to that company during the year amounting to £349,030 (2025 £446,075) at normal commercial rates throughout the year. A management charge of £25,000 (2025 £25,000) was also made to that company . |
| The amount outstanding from NSC Manufacturing Limited at the year end was £297,013 (2025 £282,982). |
| The ultimate controller is R A Newhouse who holds 51% of the issued share capital. |