Registrar

Registration number: 09822448

NH3 Engineering Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

NH3 Engineering Limited

Company Information

Directors

J A Ball

Company secretary

J A Ball

Registered office

1 Minton Enterprise Park Oaks Drive Newmarket Suffolk England CB8 7YY

Bankers

Lloyds Bank Bury St. Edmunds 28-34 Risbygate Street Bury St Edmunds Suffolk IP33 3AH

Accountants

Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

NH3 Engineering Limited

(Registration number: 09822448)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	225	1,125
Tangible assets	5	59,132	79,111
		59,357	80,236
Current assets
Stocks		85,784	-
Debtors	6	91,876	72,675
Cash at bank and in hand		37,716	300,332
		215,376	373,007
Creditors: Amounts falling due within one year	7	(93,863)	(153,139)
Net current assets		121,513	219,868
Total assets less current liabilities		180,870	300,104
Provisions for liabilities		14,320	(19,778)
Net assets		195,190	280,326
Capital and reserves
Called up share capital	8	100	100
Retained earnings		195,090	280,226
Shareholders' funds		195,190	280,326

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

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 October 2026
 

J A Ball
Company secretary and director

NH3 Engineering Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office and principle place of business is: 1 Minton Enterprise Park, Oaks Drive, Newmarket, Suffolk ,England, CB8 7YY.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the installation and maintenance of air conditioning and refrigeration units. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Amounts recoverable on long term contracts are stated at expected sales value and recognised by reference to the stage of completion. Calculated costs on contracts to the balance sheet date are recognised by reference to the stage of completion of the contract.

Government grants

Government grants are recognised as income in the period they are received as they do not relate to specific time frames or are for the reimbursement of expenditure.

Tax

Deferred income tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

NH3 Engineering Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Reducing Balance
Office and computer equipment	25% Reducing Balance
Motor vehicles	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 Years Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

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

Stocks and work in progress

Stocks are stated at the lower of cost and net realisable value being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

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.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

NH3 Engineering Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

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.

Long term employee benefits

The holiday year for NH3 Engineering Limited runs to 31 December 2026.

Any unused holiday can only be carried forward at the discretion of the directors. The cost of any unused entitlement is recognised in the period in which the employee's services are received.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2025 - 6).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	9,000	9,000
At 31 January 2026	9,000	9,000
Amortisation
At 1 February 2025	7,875	7,875
Amortisation charge	900	900
At 31 January 2026	8,775	8,775
Carrying amount
At 31 January 2026	225	225
At 31 January 2025	1,125	1,125

NH3 Engineering Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Office and computer equipment £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 February 2025	14,781	104,730	4,412	123,923
Additions	4,167	-	-	4,167
Disposals	(5,697)	-	-	(5,697)
At 31 January 2026	13,251	104,730	4,412	122,393
Depreciation
At 1 February 2025	3,427	39,704	1,681	44,812
Charge for the year	3,256	16,257	683	20,196
Eliminated on disposal	(1,747)	-	-	(1,747)
At 31 January 2026	4,936	55,961	2,364	63,261
Carrying amount
At 31 January 2026	8,315	48,769	2,048	59,132
At 31 January 2025	11,354	65,026	2,731	79,111

6

Debtors

	2026 £	2025 £
Trade debtors	24,065	28,174
Other debtors	54,708	29,335
Prepayments	13,103	15,166
	91,876	72,675

NH3 Engineering Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	80,811	114,813
Directors loan account	500	2,381
Other creditors	1,303	1,949
Taxation and social security	6,854	28,568
Accruals and deferred income	4,395	5,428
	93,863	153,139

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100