Summit Heavy Lift Consultants Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 13834301 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

SUMMIT HEAVY LIFT CONSULTANTS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

J M McGenity

REGISTERED OFFICE:

Enterprise House The Courtyard

Old Court House Road

Bromborough

Wirral

CH62 4AB

REGISTERED NUMBER:

13834301 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

722

902

CURRENT ASSETS

Debtors

5

31,565

19,817

Cash at bank

2,608

877

34,173

20,694

CREDITORS

Amounts falling due within one year

6

34,419

21,185

NET CURRENT LIABILITIES

(246

)

(491

)

TOTAL ASSETS LESS CURRENT LIABILITIES

476

411

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

8

475

410

SHAREHOLDERS' FUNDS

476

411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

J M McGenity - Director

1.	STATUTORY INFORMATION

Summit Heavy Lift Consultants 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.

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.

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 etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

1,316

DEPRECIATION

At 1 February 2025

414

Charge for year

180

At 31 January 2026

594

NET BOOK VALUE

At 31 January 2026

722

At 31 January 2025

902

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

-

7,721

Other debtors

31,565

12,096

31,565

19,817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Taxation and social security

32,919

19,685

Other creditors

1,500

34,419

21,185

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

1

ordinary

1

8.

RESERVES

Retained

earnings

£

At 1 February 2025

410

Profit for the year

41,565

Dividends

(41,500

)

At 31 January 2026

475

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

J M McGenity

Balance outstanding at start of year

12,096

26,954

Amounts advanced

74,286

79,730

Amounts repaid

(54,816

)

(94,588

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

31,566

12,096

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Summit Heavy Lift Consultants Ltd. for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Summit Heavy Lift Consultants Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Summit Heavy Lift Consultants Ltd. and state those matters that we have agreed to state to the director of Summit Heavy Lift Consultants Ltd. in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Summit Heavy Lift Consultants Ltd. and its director for our work or for this report.

It is your duty to ensure that Summit Heavy Lift Consultants Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Summit Heavy Lift Consultants Ltd.. You consider that Summit Heavy Lift Consultants Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Summit Heavy Lift Consultants Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

30 October 2026