G A Engineering (Halifax) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10348517

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,000		16,000
Tangible Assets	5		31,266		35,782

			39,266		51,782
CURRENT ASSETS
Stocks	6	2,500		2,500
Debtors	7	133,051		227,947
Cash at bank and in hand		97,015		94,758

		232,566		325,205
Creditors: Amounts Falling Due Within One Year	8	(97,664 )		(159,282 )

NET CURRENT ASSETS (LIABILITIES)			134,902		165,923

TOTAL ASSETS LESS CURRENT LIABILITIES			174,168		217,705

Creditors: Amounts Falling Due After More Than One Year	9		-		(7,293 )

NET ASSETS			174,168		210,412

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			174,068		210,312

SHAREHOLDERS' FUNDS			174,168		210,412

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G A Engineering (Halifax) Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 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 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 Profit and Loss Account.

On behalf of the board

Mr G Ambler

Director

7th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

G A Engineering (Halifax) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10348517 . The registered office is Unit 5 Victoria Terminal, Albert Road, Halifax, HX2 0BY.

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 for goods supplied and services rendered, net of discounts and Value Added Tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Plant & Machinery	10% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

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.

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.

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G A Engineering (Halifax) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	80,000

As at 31 October 2025	80,000

Amortisation
As at 1 November 2024	64,000
Provided during the period	8,000

As at 31 October 2025	72,000

Net Book Value
As at 31 October 2025	8,000

As at 1 November 2024	16,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	45,500	40,378	2,735	88,613
Additions	563	-	565	1,128

As at 31 October 2025	46,063	40,378	3,300	89,741

Depreciation
As at 1 November 2024	23,787	27,603	1,441	52,831
Provided during the period	2,171	3,194	279	5,644

As at 31 October 2025	25,958	30,797	1,720	58,475

Net Book Value
As at 31 October 2025	20,105	9,581	1,580	31,266

As at 1 November 2024	21,713	12,775	1,294	35,782

6. Stocks

	2025	2024
	£	£
Stock	2,500	2,500

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G A Engineering (Halifax) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	88,870	162,801
Other debtors	44,181	65,146

	133,051	227,947

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	38,200	70,149
Bank loans and overdrafts	7,293	10,004
Other creditors	12,169	26,615
Taxation and social security	40,002	52,514

	97,664	159,282

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

	2025	2024
	£	£
Bank loans	-	7,293

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Ultimate Controlling Party

The company was controlled throughout the year by the directors who own 100% of the share capital.

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