REGISTERED NUMBER: 07237646 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Speight Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Speight

SECRETARY:

REGISTERED OFFICE:

Unit 3, Lincoln Road

Pocklington Airfield Industrial Estate

Pocklington

York

North Yorkshire

YO42 1NR

REGISTERED NUMBER:

07237646 (England and Wales)

ACCOUNTANTS:

Specialist Financial Solutions Limited

3 Coltman Close

Brough

HU15 1GS

FIXED ASSETS

Tangible assets

4

4,504

6,006

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

5

121,238

112,224

122,738

113,724

CREDITORS

Amounts falling due within one year

6

42,656

39,204

NET CURRENT ASSETS

80,082

74,520

TOTAL ASSETS LESS CURRENT LIABILITIES

84,586

80,526

CREDITORS

Amounts falling due after more than one year

7

2,217

10,155

NET ASSETS

82,369

70,371

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

81,369

69,371

82,369

70,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 August 2026 and were signed by:

D Speight - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

52,506

DEPRECIATION

At 1 May 2025

46,500

Charge for year

1,502

At 30 April 2026

48,002

NET BOOK VALUE

At 30 April 2026

4,504

At 30 April 2025

6,006

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

17,025

8,011

Other debtors

104,213

104,213

121,238

112,224

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

16,846

18,976

Hire purchase contracts

-

780

Trade creditors

5,637

1,691

Taxation and social security

18,886

16,507

Other creditors

1,287

1,250

42,656

39,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

2,217

10,155