TRANS-EURO ENGINEERING SERVICES LTD


Directors	REDPATH, Stephen Ralph
	REDPATH, Tina Elaine


Company Secretary	REDPATH, Stephen Ralph


Registered Address	Unit 5a Icknield Way Industrial Estate
	Icknield Way
	Tring
	HP23 4JX


Registered Number	05196703 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		9,400		12,000
Tangible assets	4		39,373		62,940
Investments	5		200		200
			48,973		75,140
Current assets
Stocks	6	31,020		21,559
Debtors		213,565		155,264
Cash at bank and on hand		390,424		303,745
		635,009		480,568
Creditors amounts falling due within one year	7	(393,198)		(302,976)
Net current assets (liabilities)			241,811		177,592
Total assets less current liabilities			290,784		252,732
Creditors amounts falling due after one year	8		(11,385)		(23,942)
Net assets			279,399		228,790
Capital and reserves
Called up share capital			6		6
Profit and loss account			279,393		228,784
Shareholders' funds			279,399		228,790

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2025, and are signed on its behalf by:

REDPATH, Stephen Ralph
Director
Registered Company No. 05196703

TRANS-EURO ENGINEERING SERVICES LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Intangible assets
	Goodwill arising in connection with the acquisition of businesses is capitalised. Goodwill is reviewed annually for impairments if events or changes in circumstances indicate that the carrying value may not be recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		10

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 September 24	164,800	164,800
At 31 August 25	164,800	164,800
Amortisation and impairment
At 01 September 24	152,800	152,800
Charge for year	2,600	2,600
At 31 August 25	155,400	155,400
Net book value
At 31 August 25	9,400	9,400
At 31 August 24	12,000	12,000

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	48,789	22,996	7,688	57,144	136,617
Additions	1,084	-	-	2,414	3,498
At 31 August 25	49,873	22,996	7,688	59,558	140,115
Depreciation and impairment
At 01 September 24	35,582	2,555	2,500	33,040	73,677
Charge for year	7,817	7,665	1,575	10,008	27,065
At 31 August 25	43,399	10,220	4,075	43,048	100,742
Net book value
At 31 August 25	6,474	12,776	3,613	16,510	39,373
At 31 August 24	13,207	20,441	5,188	24,104	62,940

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	200	200
At 31 August 25	200	200
Net book value
At 31 August 25	200	200
At 31 August 24	200	200

	Notes
	¹Investments in group undertakings and participating interests

6.	Stocks

	2025	2024
	£	£
Other stocks	31,020	21,559
Total	31,020	21,559

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	54,149	38,429
Bank borrowings and overdrafts	7,853	10,742
Taxation and social security	138,814	83,859
Finance lease and HP contracts	5,893	5,893
Other creditors	369	336
Accrued liabilities and deferred income	186,120	163,717
Total	393,198	302,976


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	7,469
Other creditors	11,385	16,473
Total	11,385	23,942

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	17,278		22,366