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Registration number: 14527334

Engineering Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Engineering Group Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Engineering Group Limited

(Registration number: 14527334)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 4,228,442 | 4,228,442
Current assets |  |  |
Debtors | 5 | 19,284 | 1,229
Cash at bank and in hand |  | 269,503 | 212,620
|  | 288,787 | 213,849
Creditors: Amounts falling due within one year | 6 | (639,695) | (519,983)
Net current liabilities |  | (350,908) | (306,134)
Total assets less current liabilities |  | 3,877,534 | 3,922,308
Creditors: Amounts falling due after more than one year | 6 | (1,769,031) | (2,078,001)
Net assets |  | 2,108,503 | 1,844,307
Capital and reserves |  |  |
Called up share capital | 7 | 3 | 3
Profit and loss account |  | 2,108,500 | 1,844,304
Shareholders' funds |  | 2,108,503 | 1,844,307

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:

......................................... M North Director

Engineering Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 8 Sheldon Way
Larkfield
Aylesford
ME20 6SE
England

These financial statements were authorised for issue by the Board on 7 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£) which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in subsidiary undertakings are recognised at cost less any accumulated impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Engineering Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 4,228,442 | 4,228,442

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 4,228,442
Carrying amount
At 31 December 2025 | 4,228,442
At 31 December 2024 | 4,228,442

Engineering Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 19,284 | 1,229
| 19,284 | 1,229

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | 323,802 | 252,002
Taxation and social security |  | 4,763 | -
Accruals and deferred income |  | 2,160 | 1,800
Other creditors |  | 308,970 | 266,181
|  | 639,695 | 519,983

Other creditors of £308,970 (2024: £266,181) are secured by way of a fixed and floating charge over the company's assets.

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 1,769,031 | 2,078,001

Other non-current financial liabilities of £1,769,031 (2024: £2,078,001) are secured by way of a fixed and floating charge over the company's assets.

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 3 | 3 | 3 | 3

Engineering Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Related party transactions

The company has taken advantage of the exemption contained in FRS 102 section 33 “Related Party Disclosures” from disclosing transactions with entities which are a wholly owned part of the group.
Included in other debtors is an amount of £14,112 (2024 - £410) owed by a director of the company. This amount incurs interest at 3.75% per annum and there is no fixed repayment date.
Also included in other debtors is an amount of £410 (2024 - £410) owed by another director of the company. This was repaid within nine months of the balance sheet date.