GLH Engineering Limited

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

Registered number: 06530943

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		44,905		53,568

			44,905		53,568
CURRENT ASSETS
Debtors	5	24,385		70,549
Cash at bank and in hand		87,450		58,964

		111,835		129,513
Creditors: Amounts Falling Due Within One Year	6	(10,126 )		(14,361 )

NET CURRENT ASSETS (LIABILITIES)			101,709		115,152

TOTAL ASSETS LESS CURRENT LIABILITIES			146,614		168,720

Creditors: Amounts Falling Due After More Than One Year	7		(23,111 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,226 )		(13,392 )

NET ASSETS			112,277		155,328

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			112,177		155,228

SHAREHOLDERS' FUNDS			112,277		155,328

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GLH Engineering Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 G J Williams

Director

18 September 2026

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

1. General Information

GLH Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06530943 . The registered office is Hanover Buildings, 11-13 Hanover Sreet, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

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.

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. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	15% Reducing Balance
Motor vehicles	18% Reducing Balance
Fixtures and fittings	10% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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GLH Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	52,263	46,000	3,079	101,342
Additions	333	-	287	620

As at 31 March 2026	52,596	46,000	3,366	101,962

Depreciation
As at 1 April 2025	44,497	2,760	517	47,774
Provided during the period	1,215	7,783	285	9,283

As at 31 March 2026	45,712	10,543	802	57,057

Net Book Value
As at 31 March 2026	6,884	35,457	2,564	44,905

As at 1 April 2025	7,766	43,240	2,562	53,568

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8,195	61,342
Other debtors	16,190	9,207

	24,385	70,549

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,506	-
Trade creditors	-	7,959
Other creditors	1,944	1,898
Taxation and social security	4,676	4,504

	10,126	14,361

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	23,111	-

8. Secured Creditors

Of the creditors the following amounts are secured against the assets to which they relate.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	26,617		-

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GLH Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,506	-
Later than one year and not later than five years	23,111	-

	26,617	-

	26,617	-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	-	7,014

	-	7,014

12. Directors Advances, Credits and Guarantees

A director has a brought forward balance owed from the company of £98, received advances during the year totalling £116,068 and repaid an amount totalling £115,945 (2025: received advances during the year totalling £66,488 and repaid an amount totalling £144,880). All advances are repayable on demand. The balance carried forward owed to the company is £25.

The above loan is interest free and repayable on demand.

13. Related Party Transactions

The following related party transactions were undertaken during the year:

Dividends were paid to the directors in respect of their shareholding totalling £63,500 (2025: £56,500).

The aggregate remuneration paid to key management personnel for the year was £10,200 (2025: £10,200).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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