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Registered number: 03590248
Tulway Engineering Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—9
Page 1
Company Information
Directors Mr K Tully
Mrs J C Tully
Miss J Tully
Secretary Mrs J C Tully
Company Number 03590248
Registered Office Unit 12 Faraday Road Britonwood Trading Estate
Knowsley Industrial Park
Liverpool
Merseyside
L33 7UT
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Tulway Engineering Limited for the year ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Tulway Engineering Limited for the year ended 30 June 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Tulway Engineering Limited , as a body, in accordance with the terms of our engagement letter dated 17 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Tulway Engineering Limited and state those matters that we have agreed to state to the directors of Tulway Engineering Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tulway Engineering Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Tulway Engineering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tulway Engineering Limited . You consider that Tulway Engineering Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Tulway Engineering Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
19 February 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 03590248
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 123,265 138,567
Investments 4 104 104
123,369 138,671
CURRENT ASSETS
Debtors 5 607,417 1,305,868
Cash at bank and in hand 36,044 -
643,461 1,305,868
Creditors: Amounts Falling Due Within One Year 6 (417,322 ) (938,751 )
NET CURRENT ASSETS (LIABILITIES) 226,139 367,117
TOTAL ASSETS LESS CURRENT LIABILITIES 349,508 505,788
Creditors: Amounts Falling Due After More Than One Year 7 (151,802 ) (199,125 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,998 ) (26,328 )
NET ASSETS 169,708 280,335
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 169,704 280,331
SHAREHOLDERS' FUNDS 169,708 280,335
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For the year ending 30 June 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 K Tully
Director
19 February 2024
The notes on pages 5 to 9 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
1.4. 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:
Freehold 25% Reducing balance
Plant and machinery 15% Reducing balance
Motor vehicles 25% Reducing balance
Fixtures and fittings 15% Reducing balance
Computer equipment 25% Reducing balance
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. 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.
1.7. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2022: 9)
8 9
3. Tangible Assets
Land & Property
Freehold Plant and machinery Motor vehicles Fixtures and fittings
£ £ £ £
Cost
As at 1 July 2022 5,500 212,275 79,654 14,388
Additions - 4,116 - 3,701
As at 30 June 2023 5,500 216,391 79,654 18,089
Depreciation
As at 1 July 2022 4,609 109,221 51,548 10,740
Provided during the period 223 16,075 7,027 1,103
As at 30 June 2023 4,832 125,296 58,575 11,843
Net Book Value
As at 30 June 2023 668 91,095 21,079 6,246
As at 1 July 2022 891 103,054 28,106 3,648
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Computer equipment Total
£ £
Cost
As at 1 July 2022 17,995 329,812
Additions 2,701 10,518
As at 30 June 2023 20,696 340,330
Depreciation
As at 1 July 2022 15,127 191,245
Provided during the period 1,392 25,820
As at 30 June 2023 16,519 217,065
Net Book Value
As at 30 June 2023 4,177 123,265
As at 1 July 2022 2,868 138,567
4. Investments
Unlisted
£
Cost
As at 1 July 2022 104
As at 30 June 2023 104
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 104
As at 1 July 2022 104
The company owns 100% of the ordinary share capital of Tulway Energy Limited, a company registered in England and Wales. Tulway Energy Limited registered office address is Unit 12, Faraday Road, Britonwood Trading Estate, Knowsley Industrial Park, Liverpool, L33 7UT. 
Financial information for the year ended 30 June 2023:-
Capital and reserves £83,883
The company owns 100% of the ordinary share capital of Tulway Fabrications Limited, a company registered in England and Wales. Tulway Fabrications Limited registered office address is Unit 12, Faraday Road, Britonwood Trading Estate, Knowsley Industrial Park, Liverpool, L33 7UT.
Financial information for the year ended 30 June 2023:-
Capital and reserves £305.501
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 82,348 207,152
Amounts recoverable on contracts - 322,812
Prepayments and accrued income 101,285 257,064
Other debtors 423,784 404,792
Directors' loan accounts - 114,048
607,417 1,305,868
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 8,983 8,381
Trade creditors 129,769 643,631
Bank loans and overdrafts 163,340 151,098
Corporation tax 26,709 4,358
Other taxes and social security 11,067 11,149
VAT 25,900 5,507
Other creditors 46,328 22,512
Accruals and deferred income 4,329 21,802
Directors' loan accounts 897 -
Amounts owed to group undertakings - 70,313
417,322 938,751
The Invoice Finance figure of £41,603 included within other creditors is secured by fixed and floating charges over the company's assets.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 8,811 17,794
Bank loans 142,991 181,331
151,802 199,125
The loans above are secured by way of a fixed and floating charge over the assets of the company. 
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 8,983 8,381
Between one and five years 8,811 17,794
17,794 26,175
17,794 26,175
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Other
2023 2022
£ £
Within 1 year 23,343 14,797
Between 1 and 5 years 29,702 22,919
53,045 37,716
11. Directors Advances, Credits and Guarantees
During the prior period the directors received advances totalling £114,048. This amount has been repaid in full during the current year. 
The above loan was unsecured, interest free and repayable on demand.
12. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period a director introduced capital of £124,384 (2022: £nil), received advances of £210,440 (2022: £334,142) and was paid dividends of £201,000 (2022: £220,000). At the balance sheet date the director was owed by the company £897 (2022: £114,048 owed to the company from the director).
Dividends were paid to directors and shareholders in respect of shareholders totalling £201,000 (2021: £220,000).
During the period a company under common control were provided with advances of £10,000 (2022: £25,000) made repayments of of £75,000 (2022: £185,000), received invoices of £36,000 and raised invoices totalling £67,200. At the balance sheet date the amounts owed from this company totalled £88,800 (2022: £185,000).
During the period a company under common control were provided with advances of £356,520 (2022: £45,000) of which amounts of £171,014 (2022: £145,522) were repaid. At the balance sheet date the amounts owed from this company totalled £334,984 (2022: £149,478).
During the period remuneration was paid to key management personnel totalling £12,042 (2022: £11,438).
No further transactions with related parties were undertaken such as are required to be disclosed under FRS 102.
13. General Information
Tulway Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03590248 . The registered office is Unit 12 Faraday Road Britonwood Trading Estate, Knowsley Industrial Park, Liverpool, Merseyside, L33 7UT.
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