EAGLEWAY_ENTERPRISE_LIMITED_29_Jan_2026_companies_house_set_of

Eagleway Enterprise Limited

Statement of Financial Position

29 January 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	6	30,610		36,803
Current assets
Stocks		6,563		9,810
Debtors	7	-		432
Cash at bank and in hand		28,761		11,461
		35,324		21,703
Creditors: amounts falling due within one year	8	(23,031	)	(25,380	)
Net current assets/(liabilities)		12,293		(3,677	)
Total assets less current liabilities		42,903		33,126
Creditors: amounts falling due after more than one year	9	-		(7,170	)
Provisions for liabilities		(3,156	)	(5,567	)
Net assets		39,747		20,389
Capital and reserves
Called up share capital		1		1
Profit and loss account		39,746		20,388
Shareholders funds		39,747		20,389

For the year ending

29 January 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 financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

27 October 2026

, and are signed on behalf of the board by:

Mr J Huyton

Director

Company registration number:

07902055

Eagleway Enterprise Limited

Notes to the Financial Statements

Year ended

29 January 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Staffordshire Knot Marshfield Lane

Gillow Heath

Stoke-On-Trent

Staffordshire

ST8 6RG

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Current tax

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.

Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.

Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill

Fully amortised

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	15% reducing balance
Office equipment	33% reducing balance
Fixtures and fittings	15% reducing balance
Land and buildings	Straight line over 50 years

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

5 Intangible assets

	Goodwill
	£
Cost
At 30 January 2025 and 29 January 2026	8,000
Amortisation
At 30 January 2025 and 29 January 2026	8,000
Carrying amount
At 29 January 2026	-
At 29 January 2025	-

6 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 30 January 2025	24,536	42,964		67,500
Disposals	-	(23,664	)	(23,664	)
At 29 January 2026	24,536	19,300		43,836
Depreciation
At 30 January 2025	2,263	28,434		30,697
Charge	491	1,640		2,131
Disposals	-	(19,602	)	(19,602	)
At 29 January 2026	2,754	10,472		13,226
Carrying amount
At 29 January 2026	21,782	8,828		30,610
At 29 January 2025	22,273	14,530		36,803

7 Debtors

	2026		2025
	£		£
Other debtors	-		432

8 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	7,378	10,330
Trade creditors	-	1,967
Taxation and social security	10,656	8,850
Other creditors	4,997	4,233
	23,031	25,380

9 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	-		7,170