Sansom Engineering Limited - Filleted accounts

Registered number

15413322

Sansom Engineering Limited

Filleted Accounts

31 January 2026

Sansom Engineering Limited
Registered number:		15413322
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		37,441			7,125

Current assets
Debtors	4	50,869			72,001
Cash at bank and in hand		38,528			11,930
		89,397			83,931

Creditors: amounts falling due within one year	5	(113,639)			(97,109)

Net current liabilities			(24,242)			(13,178)

Net assets/(liabilities)			13,199			(6,053)

Capital and reserves
Called up share capital			2			2
Profit and loss account			13,197			(6,055)

Shareholders' funds			13,199			(6,053)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G Sansom
Director
Approved by the board on 27 October 2026

Sansom Engineering Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	9,500		-		9,500
	Additions	-		42,796		42,796
	At 31 January 2026	9,500		42,796		52,296

	Depreciation
	At 1 February 2025	2,375		-		2,375
	Charge for the year	1,781		10,699		12,480
	At 31 January 2026	4,156		10,699		14,855

	Net book value
	At 31 January 2026	5,344		32,097		37,441
	At 31 January 2025	7,125		-		7,125


4	Debtors			2026		2025
£					£

	Trade debtors			624		306
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			24,695		71,695
	Other debtors			25,550		-
				50,869		72,001


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			5,551		5,084
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			98,600		78,380
	Taxation and social security costs			7,988		12,145
	Other creditors			1,500		1,500
				113,639		97,109


6	Related party transactions

	During the year sales of £49,946 (2025: £43,565) were made to ADS Equipment Hire Limited and plant and machinert purchase of £15,000 was made from ADS Equipment Hire Limited, a business of which 25% is owned by L Sansom, a director and shareholder and 25% is owned G Sansom, a shareholder. These sales were made on an arms length basis and normal credit terms were applied.

	As at 31 January 2026 an amount of £54,500 (2025: £27,380) was owing to ADS Equipment Hire Limited.

	During the year sales of £8,850 (2025: £3,920) were made to Associated Drilling partnership, a business of which 25% is owned by L Sansom, a director and shareholder and 25% is owned G Sansom, a shareholder. These sales were made on an arms length basis and normal credit terms were applied.

	As at 31 January 2026 an amount of £44,100 (2025: £51,000) was owing to Associated Drilling partnership.

	During the year sales £1,575 (2025: £nil) and plant and machinery sales of £nil (2025: £60,000) were made to ADS Drilling Midlands Limited a business which L Sansom and G Sansom the directors own 49% of the share capital. These sales were made on an arms length basis and normal credit terms were applied

	As at 31 January 2026 an amount of £24,695 (2025: £71,695) was owing from ADS Dilling Midlands Limited.

7	Other information

	Sansom Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Mill
	Kingsteignton Road
	Newton Abbot
	Devon
	TQ12 2QA