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COMPANY REGISTRATION NUMBER: 10697643

Engine Mobile Ltd

Filleted Unaudited Financial Statements

31 December 2024

Engine Mobile Ltd

Statement of Financial Position

31 December 2024

| 2024 | 2023
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 16,648 | 15,424

Current assets

Stocks | 2,000 |  | 500
Debtors | 6 | – |  | 31,636
Cash at bank and in hand | 76,234 |  | 42,337
| -------- |  | --------
| 78,234 |  | 74,473

Creditors: amounts falling due within one year | 7 | 426,002 |  | 376,953
| --------- |  | ---------
Net current liabilities |  | 347,768 | 302,480
|  | --------- | ---------
Total assets less current liabilities |  | ( 331,120) | ( 287,056)
|  | --------- | ---------
Net liabilities |  | ( 331,120) | ( 287,056)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | ( 331,121) | ( 287,057)
|  | --------- | ---------
Shareholders deficit |  | ( 331,120) | ( 287,056)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Engine Mobile Ltd

Statement of Financial Position (continued)

31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 16 September 2025 , and are signed on behalf of the board by:

Mr G Tyers
Director

Company registration number: 10697643

Engine Mobile Ltd

Notes to the Financial Statements

Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Pioneer House, Derby Road, Stenson, Derby, DE73 7HL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
Although there is a net deficit at the year end, the financial statements have been prepared on a going concern basis. This is because, in the opinion of the directors, the company will be able to continue to trade as its business grows and with the ongoing support of its fellow group company.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue for the provision of mobile airtime is recognised when the company provides the related service during the agreed service period. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and equipment | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets

| Plant and machinery
| £
Cost |
At 1 January 2024 | 21,689
Additions | 3,966
| --------
At 31 December 2024 | 25,655
| --------
Depreciation |
At 1 January 2024 | 6,265
Charge for the year | 2,742
| --------
At 31 December 2024 | 9,007
| --------
Carrying amount |
At 31 December 2024 | 16,648
| --------
At 31 December 2023 | 15,424
| --------

6. Debtors

| 2024 | 2023
| £ | £
Trade debtors | – | 192
Other debtors | – | 31,444
| ---- | --------
| – | 31,636
| ---- | --------

7. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Trade creditors | 42,784 | –
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 344,277 | 347,326
Social security and other taxes | 36,341 | 27,027
Other creditors | 2,600 | 2,600
| --------- | ---------
| 426,002 | 376,953
| --------- | ---------

8. Change in accounting treatment
The directors have taken the decision to disclose their remuneration in overheads whereas they were previously shown in cost of sales. The directors believe that this change in treatment will best reflect the commercial reality.
9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr G Tyers | 16,859 | – | ( 16,859) | –
| Mr P Stevenson | 14,585 | – | ( 14,585) | –
|  | -------- | ---- | -------- | ----
|  | 31,444 | – | ( 31,444) | –
|  | -------- | ---- | -------- | ----

| 2023
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr G Tyers | 12,491 | 30,617 | ( 26,249) | 16,859
| Mr P Stevenson | 7,828 | 31,223 | ( 24,466) | 14,585
|  | -------- | -------- | -------- | --------
|  | 20,319 | 61,840 | ( 50,715) | 31,444
|  | -------- | -------- | -------- | --------

No interest is charged on Directors loans and the amounts advanced are repayable upon demand.
10. Controlling party
The company is controlled by Engine Mobile Holdings Limited, a company registered in England and Wales.