REGISTERED NUMBER: 14857239 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

ETE Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Thomas Handford

REGISTERED OFFICE:

8 Acrefield Road

Birkenhead

Merseyside

CH42 8LD

REGISTERED NUMBER:

14857239 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Tangible assets

4

494

159

CURRENT ASSETS

Debtors

5

25,557

16,503

Cash at bank

2,236

21,039

27,793

37,542

CREDITORS

Amounts falling due within one year

6

26,299

36,536

NET CURRENT ASSETS

1,494

1,006

TOTAL ASSETS LESS CURRENT LIABILITIES

1,988

1,165

PROVISIONS FOR LIABILITIES

7

124

37

NET ASSETS

1,864

1,128

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

1,763

1,027

SHAREHOLDERS' FUNDS

1,864

1,128

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 8 September 2026 and were signed by:

Thomas Handford - Director

1.	STATUTORY INFORMATION

ETE 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 the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

33% on cost

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.

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.

Going concern

These financial statements are prepared on a going concern basis because the director has undertaken to provide continuing financial support so that the company is able to pay its debts as and when they fall due.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2025

479

Additions

736

At 31 May 2026

1,215

DEPRECIATION

At 1 June 2025

320

Charge for year

401

At 31 May 2026

721

NET BOOK VALUE

At 31 May 2026

494

At 31 May 2025

159

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

5,432

12,156

Directors' current accounts

19,406

3,650

Prepayments

719

697

25,557

16,503

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

240

113

Tax

21,859

27,657

VAT

4,200

8,526

Accrued expenses

-

240

26,299

36,536

7.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

£

Deferred tax

124

37

Deferred

tax

£

Balance at 1 June 2025

37

Charge to Income Statement during year

87

Balance at 31 May 2026

124

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

100

Ordinary

1

100

100

1

Ordinary A

1

1

1

101

101

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

Thomas Handford

Balance outstanding at start of year

3,650

(7,388

)

Amounts advanced

106,482

47,534

Amounts repaid

(90,726

)

(36,496

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,406

3,650

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £76,890 were paid to the director .

The directors owes the company £19,405 as at 31 May 2026.

There are 2 shareholders in the company.

- T Handford - 100 Ordinary Share

- E Charlsey - 1 Ordinary A Share