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Company Registration No. 14076089 (England and Wales)
APPROVED ENGINES LTD Unaudited accounts for the year ended 30 April 2025
APPROVED ENGINES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
APPROVED ENGINES LTD Company Information for the year ended 30 April 2025
Directors
D Baker Adam Culwick Alexander Jackson
Company Number
14076089 (England and Wales)
Registered Office
Unit 2, Inca Business Park Melford Road Acton,Sudbury C0100BB England
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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APPROVED ENGINES LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
155,091 
165,226 
Current assets
Inventories
125,300 
125,300 
Debtors
5
1,000 
1,000 
Cash at bank and in hand
197,199 
110,809 
323,499 
237,109 
Creditors: amounts falling due within one year
6
(196,076)
(203,367)
Net current assets
127,423 
33,742 
Total assets less current liabilities
282,514 
198,968 
Creditors: amounts falling due after more than one year
7
(13,986)
(25,103)
Net assets
268,528 
173,865 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
268,526 
173,863 
Shareholders' funds
268,528 
173,865 
For the year ending 30 April 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by
D Baker Director Company Registration No. 14076089
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APPROVED ENGINES LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
APPROVED ENGINES LTD is a private company, limited by shares, registered in England and Wales, registration number 14076089. The registered office is Unit 2, Inca Business Park Melford Road, Acton,Sudbury, C0100BB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
17,400 
109,963 
80,037 
207,400 
Additions
- 
27,670 
- 
27,670 
At 30 April 2025
17,400 
137,633 
80,037 
235,070 
Depreciation
At 1 May 2024
4,350 
17,021 
20,803 
42,174 
Charge for the year
3,263 
19,733 
14,809 
37,805 
At 30 April 2025
7,613 
36,754 
35,612 
79,979 
Net book value
At 30 April 2025
9,787 
100,879 
44,425 
155,091 
At 30 April 2024
13,050 
92,942 
59,234 
165,226 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,000 
1,000 
- 5 -
APPROVED ENGINES LTD Notes to the Accounts for the year ended 30 April 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
74,390 
58,964 
VAT
40,459 
30,538 
Obligations under finance leases and hire purchase contracts
11,067 
11,067 
Taxes and social security
70,076 
19,294 
Loans from directors
84 
82,839 
Accruals
- 
665 
196,076 
203,367 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,986 
25,103 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
D Baker
Director Loan Account
(82,839)
(83,874)
(166,629)
(84)
(82,839)
(83,874)
(166,629)
(84)
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -