2022-05-012023-04-302023-04-30false03359070ENGINERATE 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ENGINERATE LIMITED

Registered Number
03359070
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

ENGINERATE LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

CARTHY, Kieran

Company Secretary

CARTHY, Louise

Registered Address

Piccadilly Business Centre
Blackett Street
Manchester
M12 6AE

Registered Number

03359070 (England and Wales)
ENGINERATE LIMITED
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets535,04845,732
35,04845,732
Current assets
Debtors624,08414,637
Cash at bank and on hand6,72517,096
30,80931,733
Creditors amounts falling due within one year7(32,005)(18,495)
Net current assets (liabilities)(1,196)13,238
Total assets less current liabilities33,85258,970
Creditors amounts falling due after one year8(18,949)(31,610)
Provisions for liabilities9(6,659)(10,575)
Net assets8,24416,785
Capital and reserves
Called up share capital11
Profit and loss account8,24316,784
Shareholders' funds8,24416,785
The financial statements were approved and authorised for issue by the Director on 25 October 2023, and are signed on its behalf by:
CARTHY, Kieran
Director
Registered Company No. 03359070
ENGINERATE LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 May 2258,82533,62113,132105,578
Additions--1,5061,506
Disposals(35,242)-(10,296)(45,538)
At 30 April 2323,58333,6214,34261,546
Depreciation and impairment
At 01 May 2247,46670011,68059,846
Charge for year2,7428,23063811,610
On disposals(34,848)-(10,110)(44,958)
At 30 April 2315,3608,9302,20826,498
Net book value
At 30 April 238,22324,6912,13435,048
At 30 April 2211,35932,9211,45245,732
6.Debtors

2023

2022

££
Trade debtors / trade receivables22,25412,000
Other debtors-850
Prepayments and accrued income1,8301,787
Total24,08414,637
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables207235
Bank borrowings and overdrafts12,66011,931
Taxation and social security14,4611,820
Other creditors4,6774,509
Total32,00518,495
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 after one year

2023

2022

££
Bank borrowings and overdrafts18,94931,610
Total18,94931,610
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)6,65910,575
Total6,65910,575