REGISTRAR OF COMPANIES

Registration number: SC053292

H & I Engineering Limited

Contents

Accountants' Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
H & I Engineering Limited
for the Year Ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H & I Engineering Limited for the year ended 31 May 2026 as set out on pages 2 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of H & I Engineering Limited, as a body, in accordance with the terms of our engagement letter dated 4 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of H & I Engineering Limited and state those matters that we have agreed to state to the Board of Directors of H & I Engineering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H & I Engineering Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that H & I Engineering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of H & I Engineering Limited. You consider that H & I Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of H & I Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

8 September 2026

H & I Engineering Limited

(Registration number: SC053292)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	668,193	681,118
Current assets
Debtors	5	1,235,332	1,416,372
Cash at bank and in hand		1,267,528	887,639
		2,502,860	2,304,011
Creditors: Amounts falling due within one year	6	(878,365)	(1,081,181)
Net current assets		1,624,495	1,222,830
Total assets less current liabilities		2,292,688	1,903,948
Creditors: Amounts falling due after more than one year	6	(12,107)	(14,701)
Provisions for liabilities		(62,962)	(64,890)
Net assets		2,217,619	1,824,357
Capital and reserves
Allotted, called up and fully paid share capital		2,045	2,045
Capital redemption reserve		2,045	2,045
Profit and loss account		2,213,529	1,820,267
Total equity		2,217,619	1,824,357

H & I Engineering Limited

(Registration number: SC053292)
Balance Sheet as at 31 May 2026 (continued)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

.........................................

G Hind

Director

H & I Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Solway Works
Eastriggs
Annan
DUMFRIESSHIRE
DG12 6NJ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Deferred capital grants
Grants received in respect of tangible fixed assets are initially recognised as deferred income and released to the profit & loss account over the expected useful economic lives of the related assets, consistent with the depreciation policy applied to those assets.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

H & I Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land	Not depreciated
Buildings	50 years straight line
Plant and equipment	15% straight line
Motor vehicles	25% reducing balance
Furniture, fittings and office equipment	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

H & I Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 30 (2025 - 29).

H & I Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

4	Tangible assets

	Land and buildings £	Plant and equipment  £	Motor vehicles  £	Furniture, fittings and office equipment  £	Total £
Cost or valuation
At 1 June 2025	510,425	501,128	238,276	92,581	1,342,410
Additions	-	24,307	19,095	-	43,402
Disposals	-	-	(36,475)	-	(36,475)
At 31 May 2026	510,425	525,435	220,896	92,581	1,349,337
Depreciation
At 1 June 2025	36,183	385,751	154,512	84,846	661,292
Charge for the year	3,753	23,033	24,177	3,990	54,953
Eliminated on disposal	-	-	(35,101)	-	(35,101)
At 31 May 2026	39,936	408,784	143,588	88,836	681,144
Carrying amount
At 31 May 2026	470,489	116,651	77,308	3,745	668,193
At 31 May 2025	474,242	115,377	83,764	7,735	681,118

5

Debtors

	2026 £	2025 £
Trade debtors	946,432	824,999
Other debtors	288,900	591,373
	1,235,332	1,416,372

H & I Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

6

Creditors

		2026 £	2025 £
Due within one year
Trade creditors		76,515	158,500
Taxation and social security		208,464	149,630
Corporation tax liability		266,767	117,286
Other creditors		326,619	655,765
		878,365	1,081,181
Due after one year
Other creditors		12,107	14,701

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £12,805 (2025 - £733).

The financial commitment relates to a lease agreement for office equipment used in the ordinary course of the company's administrative operations.