Helmrick Engineers Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01102779

Helmrick Engineers Limited

Filleted Unaudited Financial Statements

30 April 2025

Helmrick Engineers Limited

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Helmrick Engineers Limited

Year ended 30 April 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

BURLINSON SHAW & CO Accountants

21 Henrietta Street Batley West Yorkshire WF17 5DN

14 October 2025

Helmrick Engineers Limited

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		497,977	442,387

Current assets

Stocks		14,875	7,165
Debtors	6	269,637	341,797
Cash at bank and in hand		10,219	114,674
		---------	---------
		294,731	463,636

Creditors: amounts falling due within one year	7	199,157		299,724
		---------		---------
Net current assets			95,574	163,912
			---------	---------
Total assets less current liabilities			593,551	606,299

Creditors: amounts falling due after more than one year	8		32,428	61,333

Provisions

Taxation including deferred tax	92,599	83,656
	---------	---------
Net assets	468,524	461,310
	---------	---------

Helmrick Engineers Limited

Statement of Financial Position (continued)

30 April 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	467,524	460,310
	---------	---------
Shareholders funds	468,524	461,310
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 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 were approved by the board of directors and authorised for issue on 14 October 2025 , and are signed on behalf of the board by:

S G Brooke

Director

Company registration number: 01102779

Helmrick Engineers Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is MKS House Bretfield Court, Bretton Street Industrial Estate, Dewsbury, West Yorkshire, WF12 9BG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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

Leasehold property improvements	-	Over period of lease
Plant & machinery	-	20% reducing balance
Fixtures and equipment	-	15%/33% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

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 as a finance cost in profit or loss in the period it arises.

Defined contribution plans

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 13 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 May 2024	99,572	1,231,439	74,490	150,085	1,555,586
Additions	62,374	53,100	14,103	40,892	170,469
Disposals	–	–	–	( 57,658)	( 57,658)
	---------	------------	--------	---------	------------
At 30 April 2025	161,946	1,284,539	88,593	133,319	1,668,397
	---------	------------	--------	---------	------------
Depreciation
At 1 May 2024	18,311	966,101	68,341	60,446	1,113,199
Charge for the year	22,633	41,121	3,040	20,697	87,491
Disposals	–	–	–	( 30,270)	( 30,270)
	---------	------------	--------	---------	------------
At 30 April 2025	40,944	1,007,222	71,381	50,873	1,170,420
	---------	------------	--------	---------	------------
Carrying amount
At 30 April 2025	121,002	277,317	17,212	82,446	497,977
	---------	------------	--------	---------	------------
At 30 April 2024	81,261	265,338	6,149	89,639	442,387
	---------	------------	--------	---------	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	238,011	318,929
Other debtors	31,626	22,868
	---------	---------
	269,637	341,797
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	76,062	53,144
Amounts owed to group undertakings and undertakings in which the company has a participating interest	62,374	106,358
Corporation tax	706	32,330
Social security and other taxes	23,167	35,378
Other creditors	36,848	72,514
	---------	---------
	199,157	299,724
	---------	---------

Other creditors includes £28,905 ( 2024 £29,994) in respect of hire purchase creditors which are secured on the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	32,428	61,333
	--------	--------

Other creditors includes £32,428 (2024 £61,333)in respect of hire purchase creditors which are secured on the assets to which they relate.

9. Related party transactions

During the period the company paid rent of £40,000 (2024: £23,598) to MKS Investments Limited for the premises from which they operate. MKS Investments Limited is a company controlled by JESCO Holdings Ltd of which Helmrick Engineers is a subsidiary.

10. Controlling party

The company is a 51% subsidiary of JESCO Holdings Ltd, a company registered in England and of the same registered office.