REGISTERED NUMBER: 02800014 (England and Wales)

Abridged Financial Statements for the Year Ended 30th April 2025

for

Central Engineering & Hydraulic

Services Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Jenkins

C P Parkes

D J Wilson

SECRETARY:

Mrs M D Harrison

REGISTERED OFFICE:

Brook Works

174 Bromyard Road

St Johns

Worcester

Worcestershire

WR2 5EE

REGISTERED NUMBER:

02800014 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Tangible assets

4

338,785

347,472

Investments

5

-

1

338,785

347,473

CURRENT ASSETS

Stocks

558,236

429,796

Debtors

331,770

352,996

Cash at bank and in hand

234,446

665,495

1,124,452

1,448,287

CREDITORS

Amounts falling due within one year

731,283

591,472

NET CURRENT ASSETS

393,169

856,815

TOTAL ASSETS LESS CURRENT LIABILITIES

731,954

1,204,288

CREDITORS

Amounts falling due after more than one year

(21,509

)

(140,350

)

PROVISIONS FOR LIABILITIES

7

(79,600

)

(81,500

)

NET ASSETS

630,845

982,438

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

630,843

982,436

SHAREHOLDERS' FUNDS

630,845

982,438

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 7th November 2025 and were signed on its behalf by:

C P Parkes - Director

1.	STATUTORY INFORMATION

Central Engineering & Hydraulic Services 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.

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 and 10% on cost

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

856,636

Additions

56,909

Disposals

(2,712

)

At 30th April 2025

910,833

DEPRECIATION

At 1st May 2024

509,164

Charge for year

65,382

Eliminated on disposal

(2,498

)

At 30th April 2025

572,048

NET BOOK VALUE

At 30th April 2025

338,785

At 30th April 2024

347,472

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1st May 2024

1

Disposals

(1

)

At 30th April 2025

-

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

1

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

64,522

35,083

Hire purchase contracts

47,081

77,986

Bank loans

34,241

25,000

145,844

138,069

The loans are secured against assets held by the company.

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

79,600

81,500

Deferred

tax

£

Balance at 1st May 2024

81,500

Provided during year

(1,900

)

Balance at 30th April 2025

79,600

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in Creditors are loans from the directors, Mr L A Jenkins and Mr C P Parkes. They are interest free.