REGISTERED NUMBER: 01546519 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Ennell Welding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Butler

N P Butler

C M Butler

SECRETARY:

Mrs S Butler

REGISTERED OFFICE:

Parkside Works

Otley Road

Guiseley

Leeds

LS20 8BH

REGISTERED NUMBER:

01546519 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

6,216

9,440

Investments

5

1,532

18,045

7,748

27,485

CURRENT ASSETS

Stocks

374,285

412,591

Debtors

6

406,536

434,763

Cash at bank

1,602

1,311

782,423

848,665

CREDITORS

Amounts falling due within one year

7

581,434

724,843

NET CURRENT ASSETS

200,989

123,822

TOTAL ASSETS LESS CURRENT LIABILITIES

208,737

151,307

CREDITORS

Amounts falling due after more than one year

8

-

(25,628

)

PROVISIONS FOR LIABILITIES

-

(183

)

NET ASSETS

208,737

125,496

CAPITAL AND RESERVES

Called up share capital

111,259

111,259

Capital redemption reserve

30,461

30,461

Retained earnings

67,017

(16,224

)

208,737

125,496

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

C M Butler - Director

1.	STATUTORY INFORMATION

Ennell Welding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. Revenue is recognised when the risks and rewards have been transferred to the buyer, which is usually on despatch or completion of the services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital elements of future obligations under te leases are included in liabilities in the balance sheet. The interest element of the rental obligation is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract and represent a constant proportion of the balance of capital repayments outstanding.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

183,320

100,232

33,361

36,069

352,982

DEPRECIATION

At 1 October 2024

180,264

98,000

30,951

34,327

343,542

Charge for year

459

558

603

1,604

3,224

At 30 September 2025

180,723

98,558

31,554

35,931

346,766

NET BOOK VALUE

At 30 September 2025

2,597

1,674

1,807

138

6,216

At 30 September 2024

3,056

2,232

2,410

1,742

9,440

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

18,045

Impairments

(16,513

)

At 30 September 2025

1,532

NET BOOK VALUE

At 30 September 2025

1,532

At 30 September 2024

18,045

Fixed assets investments are stated at historical cost less provision for any diminution in value.

6.

DEBTORS

30.9.25

30.9.24

£

£

Amounts falling due within one year:

Trade debtors

312,620

354,322

Amounts owed by participating interests

4,713

-

Other debtors

70,303

61,541

387,636

415,863

Amounts falling due after more than one year:

Other debtors

18,900

18,900

Aggregate amounts

406,536

434,763

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

25,628

55,020

Trade creditors

212,486

236,815

Amounts owed to participating interests

33,855

149,092

Taxation and social security

81,252

38,468

Other creditors

228,213

245,448

581,434

724,843

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

25,628

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

25,628

80,648

Bibby Financial Services Limited hold a debenture over all assets owned by the company.

Ennell Welding Pension Fund hold a composite guarantee and debenture over all assets held by the company.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

C M Butler

Balance outstanding at start of year

37,254

29,161

Amounts advanced

8,258

8,093

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,512

37,254

N P Butler

Balance outstanding at start of year

1,000

1,000

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,000

1,000

S P Butler

Balance outstanding at start of year

14,968

14,639

Amounts advanced

449

329

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,417

14,968