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Registered number: 02017628
Universal Engine Power Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—7
Page 1
Abridged Balance Sheet
Registered number: 02017628
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 772,038 781,279
772,038 781,279
CURRENT ASSETS
Stocks 967,954 876,304
Debtors 5 277,094 797,360
Cash at bank and in hand 689,668 327,034
1,934,716 2,000,698
Creditors: Amounts Falling Due Within One Year (439,935 ) (744,445 )
NET CURRENT ASSETS (LIABILITIES) 1,494,781 1,256,253
TOTAL ASSETS LESS CURRENT LIABILITIES 2,266,819 2,037,532
Creditors: Amounts Falling Due After More Than One Year (7,111 ) (12,444 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (87,978 ) (87,978 )
NET ASSETS 2,171,730 1,937,110
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 12 439,889 439,889
Profit and Loss Account 1,730,841 1,496,221
SHAREHOLDERS' FUNDS 2,171,730 1,937,110
Page 1
Page 2
For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Phillip Brown
Director
28 February 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Universal Engine Power Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02017628 . The registered office is 925 Finchley Road, London, NW11 7PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 (Small).
2.2. 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.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 not depreciated
Leasehold 15% reducing balance basis
Plant & Machinery 25% reducing balance basis
Motor Vehicles 20% straight line basis
2.5. 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.
2.6. 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.
Page 3
Page 4
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 4 4
Sales, marketing and distribution 11 10
15 14
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 955,289
Additions 4,233
As at 31 December 2023 959,522
Depreciation
As at 1 January 2023 174,010
Provided during the period 13,474
As at 31 December 2023 187,484
Net Book Value
As at 31 December 2023 772,038
As at 1 January 2023 781,279
Page 4
Page 5
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 17,740 22,300
17,740 22,300
Cost or valuation as at 31 December 2023 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
At cost 750,930 180,592 28,000 959,522
750,930 180,592 28,000 959,522
The company's freehold property was revalued by the Directors in 2021 using a independent third party valuation of £730,000.
Historic cost of the property is £289,554.
5. Debtors
2023 2022
£ £
Due after more than one year
Other debtors - 23
Amounts owed by associates - 281,484
- 281,507
6. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,111 12,444
Page 5
Page 6
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 7,111 12,444
7,111 12,444
7,111 12,444
8. Deferred Taxation
The provision for deferred taxation is made up of potential tax liability on the sale of the property at its revalued amount.


2023 2022
£ £
Other timing differences 87,978 87,978
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Other Commitments
At the end of the period the company had minimum lease payments under non-cancellable leases as follows:
2023 2022
£ £
Not later than one year 5,500 5,500
Later than one year and not later than five years 11,000 16,500
16,500 22,000
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Phillip Brown 23,349 - 20,333 - 3,016
The above loan is unsecured, interest is charged @ 2.5% per annum and is repayable on demand.
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12. Reserves
Revaluation Reserve
£
As at 1 January 2023 439,889
As at 31 December 2023 439,889
13. Ultimate Controlling Party
The company's ultimate controlling party is the director Mr P Brown by virtue of his ownership of majority of the issued share capital in the company.
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