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Registered number: 12733257
Industrial Engines Limited
Unaudited Financial Statements
For the Period 1 August 2023 to 31 October 2023
Montacs
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12733257
31 October 2023 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,876 -
Tangible Assets 5 65,569 -
72,445 -
CURRENT ASSETS
Stocks 6 540,906 -
Debtors 7 159,476 -
Cash at bank and in hand 2,599 404
702,981 404
Creditors: Amounts Falling Due Within One Year 8 (183,170 ) -
NET CURRENT ASSETS (LIABILITIES) 519,811 404
TOTAL ASSETS LESS CURRENT LIABILITIES 592,256 404
NET ASSETS 592,256 404
CAPITAL AND RESERVES
Called up share capital 9 737,347 404
Profit and Loss Account (145,091 ) -
SHAREHOLDERS' FUNDS 592,256 404
Page 1
Page 2
For the period ending 31 October 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Smith
Director
31/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Industrial Engines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12733257 . The registered office is Wilton Road Industrial Estate, Humberston, Grimsby, N E Lincolnshire, DN36 4AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 15 (2023: 3)
15 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 -
Additions 7,052
As at 31 October 2023 7,052
Amortisation
As at 1 August 2023 -
Provided during the period 176
As at 31 October 2023 176
Net Book Value
As at 31 October 2023 6,876
As at 1 August 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 - - - -
Additions 52,619 2,353 15,791 70,763
As at 31 October 2023 52,619 2,353 15,791 70,763
Depreciation
As at 1 August 2023 - - - -
Provided during the period 4,029 141 1,024 5,194
As at 31 October 2023 4,029 141 1,024 5,194
Net Book Value
As at 31 October 2023 48,590 2,212 14,767 65,569
As at 1 August 2023 - - - -
6. Stocks
31 October 2023 31 July 2023
£ £
Stock 540,906 -
540,906 -
Page 4
Page 5
7. Debtors
31 October 2023 31 July 2023
£ £
Due within one year
Trade debtors 84,958 -
Prepayments and accrued income 21,917 -
Other debtors 52,601 -
159,476 -
8. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 July 2023
£ £
Trade creditors 96,961 -
Other taxes and social security 13,412 -
VAT 28,316 -
Accruals and deferred income 21,813 -
Directors' loan accounts 22,668 -
183,170 -
9. Share Capital
31 October 2023 31 July 2023
£ £
Allotted, Called up and fully paid 737,347 404
Page 5