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Company Registration No. 06789447 (England and Wales)
Engineering & Gauge Ltd Unaudited accounts for the year ended 31 January 2026
Engineering & Gauge Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Engineering & Gauge Ltd Company Information for the year ended 31 January 2026
Directors
Paul Christy Megan Joyce O'Connor
Company Number
06789447 (England and Wales)
Registered Office
11 Station Road Smallford St. Albans Hertfordshire AL4 0HA England
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Engineering & Gauge Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
264 
352 
Current assets
Inventories
5,858 
5,082 
Debtors
6
19,581 
39,009 
Cash at bank and in hand
138,320 
92,124 
163,759 
136,215 
Creditors: amounts falling due within one year
7
(39,469)
(59,600)
Net current assets
124,290 
76,615 
Net assets
124,554 
76,967 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
124,454 
76,867 
Shareholders' funds
124,554 
76,967 
For the year ending 31 January 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2026 and were signed on its behalf by
Paul Christy Director Company Registration No. 06789447
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Engineering & Gauge Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Engineering & Gauge Ltd is a private company, limited by shares, registered in England and Wales, registration number 06789447. The registered office is 11 Station Road, Smallford, St. Albans, Hertfordshire, AL4 0HA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which was 5 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance method
Computer equipment
25% reducing balance method
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 February 2025
16,500 
2,974 
19,474 
At 31 January 2026
16,500 
2,974 
19,474 
Amortisation
At 1 February 2025
16,500 
2,974 
19,474 
At 31 January 2026
16,500 
2,974 
19,474 
Net book value
At 31 January 2026
- 
- 
- 
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Engineering & Gauge Ltd Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
1,754 
1,357 
3,111 
At 31 January 2026
1,754 
1,357 
3,111 
Depreciation
At 1 February 2025
1,692 
1,067 
2,759 
Charge for the year
16 
72 
88 
At 31 January 2026
1,708 
1,139 
2,847 
Net book value
At 31 January 2026
46 
218 
264 
At 31 January 2025
62 
290 
352 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,340 
38,729 
Accrued income and prepayments
241 
280 
19,581 
39,009 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
10,847 
5,951 
Trade creditors
9,167 
24,410 
Taxes and social security
18,437 
9,797 
Other creditors
956 
19,442 
Loans from directors
62 
- 
39,469 
59,600 
8
Average number of employees
During the year the average number of employees was 3 (2025: 0).
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