REGISTERED NUMBER: 09227133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PUMACAS ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R F Connolly

A S Partridge

REGISTERED OFFICE:

Unit 3

Spring Road

Birmingham

B11 3DJ

REGISTERED NUMBER:

09227133 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

5 Argosy Court

Scimitar Way

Whitley Business Park

Coventry

CV3 4GA

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

425,871

441,061

425,871

441,061

CURRENT ASSETS

Stocks

215,000

200,000

Debtors

5

494,211

505,612

Cash at bank and in hand

157,861

98,007

867,072

803,619

CREDITORS

Amounts falling due within one year

6

380,376

353,424

NET CURRENT ASSETS

486,696

450,195

TOTAL ASSETS LESS CURRENT LIABILITIES

912,567

891,256

CREDITORS

Amounts falling due after more than one year

7

(192,840

)

(141,648

)

PROVISIONS FOR LIABILITIES

(106,468

)

(77,227

)

NET ASSETS

613,259

672,381

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

613,159

672,281

SHAREHOLDERS' FUNDS

613,259

672,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

A S Partridge - Director

1.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 19 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

40,000

AMORTISATION

At 1 April 2025

and 31 March 2026

40,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

132,153

284,734

554

Additions

-

191,765

-

Disposals

(132,153

)

-

-

At 31 March 2026

-

476,499

554

DEPRECIATION

At 1 April 2025

-

155,721

554

Charge for year

-

29,828

-

At 31 March 2026

-

185,549

554

NET BOOK VALUE

At 31 March 2026

-

290,950

-

At 31 March 2025

132,153

129,013

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

205,502

3,663

626,606

Additions

-

-

191,765

Disposals

-

-

(132,153

)

At 31 March 2026

205,502

3,663

686,218

DEPRECIATION

At 1 April 2025

25,607

3,663

185,545

Charge for year

44,974

-

74,802

At 31 March 2026

70,581

3,663

260,347

NET BOOK VALUE

At 31 March 2026

134,921

-

425,871

At 31 March 2025

179,895

-

441,061

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

-

205,502

205,502

Additions

181,815

-

181,815

At 31 March 2026

181,815

205,502

387,317

DEPRECIATION

At 1 April 2025

-

25,607

25,607

Charge for year

3,030

44,974

48,004

At 31 March 2026

3,030

70,581

73,611

NET BOOK VALUE

At 31 March 2026

178,785

134,921

313,706

At 31 March 2025

-

179,895

179,895

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

427,938

465,839

Other debtors

66,273

39,773

494,211

505,612

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

238,259

187,697

Taxation and social security

42,458

91,778

Other creditors

99,659

73,949

380,376

353,424

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

192,840

141,648

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A S Partridge

Balance outstanding at start of year

4,916

7,943

Amounts advanced

15,000

13,046

Amounts repaid

(10,500

)

(16,073

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,416

4,916

R F Connolly

Balance outstanding at start of year

621

12,239

Amounts advanced

15,000

13,172

Amounts repaid

(10,500

)

(24,790

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,121

621