Baumac Engineering Limited


Director	Rolf Baumeister


Registered Address	Stanley House
	Crompton Road
	Stevenage
	SG1 2EE


Registered Number	08558728 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		213,089		265,263
			213,089		265,263
Current assets
Stocks	4	81,743		61,843
Debtors	5	1,010,606		839,832
Cash at bank and on hand		931,398		701,105
		2,023,747		1,602,780
Creditors amounts falling due within one year	6	(527,150)		(407,598)
Net current assets (liabilities)			1,496,597		1,195,182
Total assets less current liabilities			1,709,686		1,460,445
Creditors amounts falling due after one year	7		(9,339)		(22,618)
Provisions for liabilities	9		(53,272)		(66,316)
Net assets			1,647,075		1,371,511
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,647,074		1,371,510
Shareholders' funds			1,647,075		1,371,511

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 October 2026, and are signed on its behalf by:

Rolf Baumeister
Director
Registered Company No. 08558728

Baumac Engineering Limited

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss on a straight-line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

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

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	28		25

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 July 25	419,981	11,942	431,923
Additions	38,899	-	38,899
Disposals	(54,863)	-	(54,863)
At 30 June 26	404,017	11,942	415,959
Depreciation and impairment
At 01 July 25	161,002	5,658	166,660
Charge for year	65,738	1,571	67,309
On disposals	(31,099)	-	(31,099)
At 30 June 26	195,641	7,229	202,870
Net book value
At 30 June 26	208,376	4,713	213,089
At 30 June 25	258,979	6,284	265,263


	Included in the net book value of tangible assets is £50,919 (2025: £86,909) relating to assets held under finance leases.

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	81,743	61,843
Total	81,743	61,843

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	669,687	499,310
Other debtors	298,538	292,020
Prepayments and accrued income	42,381	48,502
Total	1,010,606	839,832

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	124,525	93,446
Taxation and social security	293,851	261,572
Finance lease and HP contracts	22,992	29,468
Other creditors	4,730	4,446
Accrued liabilities and deferred income	81,052	18,666
Total	527,150	407,598

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	9,339	22,618
Total	9,339	22,618

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	32,331		52,086

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	53,272	66,316
Total	53,272	66,316

10.	Operating lease commitments
	At 30/06/2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £93,333 (2025: £90,417).

11.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Rolf Baumeister	189,174	7,664	0	196,838
	189,174	7,664	0	196,838


	The loan provided is subject to interest at HMRC's official rate, is repayable on demand and has no set repayment terms.