Louise Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 00995350

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		18,270		21,507
Investments	5		8,479		-

			26,749		21,507
CURRENT ASSETS
Debtors	6	192,212		120,478
Cash at bank and in hand		188,673		172,783

		380,885		293,261
Creditors: Amounts Falling Due Within One Year	7	(41,390 )		(28,335 )

NET CURRENT ASSETS (LIABILITIES)			339,495		264,926

TOTAL ASSETS LESS CURRENT LIABILITIES			366,244		286,433

NET ASSETS			366,244		286,433

CAPITAL AND RESERVES
Called up share capital	8		24,268		24,268
Profit and Loss Account			341,976		262,165

SHAREHOLDERS' FUNDS			366,244		286,433

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Louise Engineering Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P R Gasch

Director

10 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Louise Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00995350 . The registered office is 80 Borough Road, Middlesbrough, TS1 2JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are website and computer software rights held by the compnay. They are amortised to profit and loss account over their estimated economic life of 10 years.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Louise Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Website	Development Costs	Total
	£	£	£
Cost
As at 1 January 2025	2,429	29,943	32,372

As at 31 December 2025	2,429	29,943	32,372

Amortisation
As at 1 January 2025	1,882	8,983	10,865
Provided during the period	243	2,994	3,237

As at 31 December 2025	2,125	11,977	14,102

Net Book Value
As at 31 December 2025	304	17,966	18,270

As at 1 January 2025	547	20,960	21,507

5. Investments

	Associates
	£
Cost or Valuation
As at 1 January 2025	-
Additions	8,479

As at 31 December 2025	8,479

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	8,479

As at 1 January 2025	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	131,691	73,773
Other debtors	3,055	6,804

	134,746	80,577
Due after more than one year
Other debtors	57,466	39,901

	192,212	120,478

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Louise Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,509	1,509
Taxation and social security	39,881	26,826

	41,390	28,335

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	24,268	24,268

9. Directors Advances, Credits and Guarantees

During the year, the company provided a loans of £35,000 and £12,500 to the directors, with interest charged at 3.75% per annum (HMRC official rate). The outstanding balances of £30,525 and £12,328 at 31 December 2025 are included in other debtors.

10. Related Party Transactions

During the year the company entered into the following transactions with related parties:

The value of goods and services provided to Gecos Gmbh in the year to 31st December 2025 was £131,691 (2024:£73,773).

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is MPPG Holding GmbH, a company incorporated in Germany. MPPG Holding GmbH owns 100% of the issued share capital of the company. MPPG Holding GmbH is owned equally by two individual shareholders and, accordingly, there is no single ultimate controlling party.

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