HARTINGTON ENGINEERING LIMITED


Director	Mr D Moore


Registered Address	13 Craig Road
	Workington
	CA14 3JU


Registered Number	06792827 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		76,349		81,071
			76,349		81,071
Current assets
Debtors	4	160,700		160,700
Cash at bank and on hand		1,166,889		1,018,265
		1,327,589		1,178,965
Creditors amounts falling due within one year	5	(153,729)		(100,826)
Net current assets (liabilities)			1,173,860		1,078,139
Total assets less current liabilities			1,250,209		1,159,210
Provisions for liabilities	6		(5,851)		(6,692)
Net assets			1,244,358		1,152,518
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,244,258		1,152,418
Shareholders' funds			1,244,358		1,152,518

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 August 2026, and are signed on its behalf by:

Mr D Moore
Director
Registered Company No. 06792827

HARTINGTON ENGINEERING LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	20	-

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	67,065	13,189	16,912	3,245	100,411
Additions	-	-	-	1,665	1,665
At 31 March 26	67,065	13,189	16,912	4,910	102,076
Depreciation and impairment
At 01 April 25	12,760	3,755	846	1,979	19,340
Charge for year	1,361	1,415	3,213	398	6,387
At 31 March 26	14,121	5,170	4,059	2,377	25,727
Net book value
At 31 March 26	52,944	8,019	12,853	2,533	76,349
At 31 March 25	54,305	9,434	16,066	1,266	81,071

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	160,700	160,700
Total	160,700	160,700

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	11,941	7,007
Taxation and social security	140,185	91,755
Other creditors	449	911
Accrued liabilities and deferred income	1,154	1,153
Total	153,729	100,826

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	5,851	6,692
Total	5,851	6,692