REGISTERED NUMBER: 05165650 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

EATON ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Eaton

S E Eaton

SECRETARY:

S E Eaton

REGISTERED OFFICE:

Hunts Farmhouse

Chapel Road

Ridgewell

Halstead

Essex

CO9 4RU

REGISTERED NUMBER:

05165650 (England and Wales)

ACCOUNTANTS:

Barrow LLP

Rae House

Dane Street

Bishops Stortford

Herts

CM23 3BT

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

60,555

58,778

60,555

58,778

CURRENT ASSETS

Stocks

500

500

Debtors

7

121,287

193,416

Cash at bank

408,188

319,434

529,975

513,350

CREDITORS

Amounts falling due within one year

8

(79,074

)

(95,003

)

NET CURRENT ASSETS

450,901

418,347

TOTAL ASSETS LESS CURRENT LIABILITIES

511,456

477,125

PROVISIONS FOR LIABILITIES

(15,139

)

(14,695

)

NET ASSETS

496,317

462,430

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

496,316

462,429

SHAREHOLDERS' FUNDS

496,317

462,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

M J Eaton - Director

1.	STATUTORY INFORMATION

Eaton 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five 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 & machinery

-

Straight line over 4 years

Motor vehicles

-

25% on reducing balance

Office & computer equipment

-

Straight line over 4 years

Stocks

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued at the recognisable level of work undertaken at the balance sheet date.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred upon normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

10,000

AMORTISATION

At 1 July 2025

and 30 June 2026

10,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

6.	TANGIBLE FIXED ASSETS

Office &

Plant &

Motor

computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2025

107,178

156,776

41,098

305,052

Additions

1,865

17,200

3,164

22,229

Disposals

-

-

(2,991

)

(2,991

)

At 30 June 2026

109,043

173,976

41,271

324,290

DEPRECIATION

At 1 July 2025

88,405

125,672

32,197

246,274

Charge for year

6,971

9,009

4,472

20,452

Eliminated on disposal

-

-

(2,991

)

(2,991

)

At 30 June 2026

95,376

134,681

33,678

263,735

NET BOOK VALUE

At 30 June 2026

13,667

39,295

7,593

60,555

At 30 June 2025

18,773

31,104

8,901

58,778

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

77,433

107,243

Other debtors

43,854

86,173

121,287

193,416

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

13,919

8,638

Taxation and social security

40,755

61,965

Other creditors

24,400

24,400

79,074

95,003

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

1

Ordinary

£1

1

1

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2026 and 30 June 2025:

30.6.26

30.6.25

£

£

M J Eaton

Balance outstanding at start of year

59,450

87,550

Amounts repaid

(31,000

)

(28,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,450

59,450