REGISTERED NUMBER: 04975983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

B & Y ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H G Buckle

Mrs J T Buckle

SECRETARY:

Mrs J T Buckle

REGISTERED OFFICE:

45 Pinewood

Somerton

Somerset

TA11 6JR

REGISTERED NUMBER:

04975983 (England and Wales)

ACCOUNTANTS:

Andrew Cross & Co.

Chartered Certified Accountants

6 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Intangible assets

4

20,000

30,000

Tangible assets

5

103,497

96,319

123,497

126,319

CURRENT ASSETS

Debtors

6

9,007

23,691

Cash at bank

40,032

97,272

49,039

120,963

CREDITORS

Amounts falling due within one year

7

166,523

203,843

NET CURRENT LIABILITIES

(117,484

)

(82,880

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,013

43,439

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,913

43,339

SHAREHOLDERS' FUNDS

6,013

43,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2026 and were signed on its behalf by:

H G Buckle - Director

1.	STATUTORY INFORMATION

B & Y Engineering Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

30,000

Impairments

(10,000

)

At 31 December 2025

20,000

NET BOOK VALUE

At 31 December 2025

20,000

At 31 December 2024

30,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

75,690

79,623

155,313

Additions

8,811

4,700

13,511

At 31 December 2025

84,501

84,323

168,824

DEPRECIATION

At 1 January 2025

-

58,994

58,994

Charge for year

-

6,333

6,333

At 31 December 2025

-

65,327

65,327

NET BOOK VALUE

At 31 December 2025

84,501

18,996

103,497

At 31 December 2024

75,690

20,629

96,319

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,007

21,998

Other debtors

-

1,693

9,007

23,691

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

5,065

Taxation and social security

2,199

1,191

Other creditors

164,324

197,587

166,523

203,843