REGISTERED NUMBER: 09401945 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2026

FOR

INGENIUM CONSULTING ENGINEERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S D Costello

P J E Costello

D W Mcdonnell

J E Russell

REGISTERED OFFICE:

Unit 33 Basepoint Centre

Little High Street

Shoreham-By-Sea

West Sussex

BN43 5EG

REGISTERED NUMBER:

09401945 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

2,820

4,943

CURRENT ASSETS

Debtors

5

143,415

86,546

Cash at bank

65,430

107,398

208,845

193,944

CREDITORS

Amounts falling due within one year

6

124,983

97,625

NET CURRENT ASSETS

83,862

96,319

TOTAL ASSETS LESS CURRENT LIABILITIES

86,682

101,262

PROVISIONS FOR LIABILITIES

7

696

1,177

NET ASSETS

85,986

100,085

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

85,982

100,081

85,986

100,085

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

S D Costello - Director

1.	STATUTORY INFORMATION

Ingenium Consulting Engineers Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover from services is recognised based on stage of completion, as those services are provided.

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

-

25% on reducing balance

Fixtures and fittings

-

25% straight line

Computer equipment

-

33% straight line

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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.

EMPLOYEES

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 31 January 2025

2,505

18,260

8,349

29,114

Additions

-

-

607

607

Disposals

-

-

(4,815

)

(4,815

)

At 30 January 2026

2,505

18,260

4,141

24,906

DEPRECIATION

At 31 January 2025

2,170

17,581

4,420

24,171

Charge for year

84

185

2,033

2,302

Eliminated on disposal

-

-

(4,387

)

(4,387

)

At 30 January 2026

2,254

17,766

2,066

22,086

NET BOOK VALUE

At 30 January 2026

251

494

2,075

2,820

At 30 January 2025

335

679

3,929

4,943

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

138,680

70,833

Other debtors

4,735

15,713

143,415

86,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,813

Taxation and social security

82,819

67,785

Other creditors

42,164

28,027

124,983

97,625

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

696

1,177

Deferred

tax

£

Balance at 31 January 2025

1,177

Movement in year

(481

)

Balance at 30 January 2026

696

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

P J E Costello

Balance outstanding at start of year

883

855

Amounts advanced

420

3,377

Amounts repaid

(312

)

(3,349

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

991

883