S.H.A.W. Motor Vehicle Engrs Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06905073 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

S.H.A.W. MOTOR VEHICLE ENGINEERS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S C Hullah

REGISTERED OFFICE:

Unit 4

Albion Works

Albion Street

Driffield

East Yorkshire

YO25 6PZ

REGISTERED NUMBER:

06905073 (England and Wales)

ACCOUNTANTS:

Jackson Robson Licence Limited

33-35 Exchange Street

Driffield

East Yorkshire

YO25 6LL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

161,720

158,216

161,720

158,216

CURRENT ASSETS

Stocks

4,000

Debtors

6

32,596

30,142

Cash at bank and in hand

406,622

344,469

443,218

378,611

CREDITORS

Amounts falling due within one year

7

66,970

59,986

NET CURRENT ASSETS

376,248

318,625

TOTAL ASSETS LESS CURRENT
LIABILITIES

537,968

476,841

PROVISIONS FOR LIABILITIES

7,380

6,250

NET ASSETS

530,588

470,591

CAPITAL AND RESERVES

Called up share capital

20

Retained earnings

530,568

470,571

SHAREHOLDERS' FUNDS

530,588

470,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 24 September 2026 and were signed by:

S C Hullah - Director

1.	STATUTORY INFORMATION

S.H.A.W. Motor Vehicle Engineers Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

15,380

AMORTISATION

At 1 July 2025

and 30 June 2026

15,380

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 July 2025

100,330

137,614

237,944

Additions

-

22,874

Disposals

-

(6,000

)

(6,000

)

At 30 June 2026

100,330

154,488

254,818

DEPRECIATION

At 1 July 2025

-

79,728

Charge for year

-

15,530

Eliminated on disposal

-

(2,160

)

(2,160

)

At 30 June 2026

-

93,098

NET BOOK VALUE

At 30 June 2026

100,330

61,390

161,720

At 30 June 2025

100,330

57,886

158,216

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

20,077

14,097

Other debtors

12,519

16,045

32,596

30,142

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

22,908

19,489

Taxation and social security

39,497

36,265

Other creditors

4,565

4,232

66,970

59,986

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2026 and 30 June 2025:

2026

2025

£

S C Hullah

Balance outstanding at start of year

187

198

Amounts advanced

65,432

79,754

Amounts repaid

(65,393

)

(79,765

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

226

187

9.	RELATED PARTY DISCLOSURES

As at 30th June 2026 the company owes the director £226.