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Registration number: 00518970

First Diesel Injection (Croydon) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

First Diesel Injection (Croydon) Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Income Statement | 4
Statement of Financial Position | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 11
iXBRL Detailed Profit and Loss Account | 12 to 13

First Diesel Injection (Croydon) Limited

Company Information

Director | P C Bourne

Registered office | 163 Herne Hill London SE24 9LR

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

First Diesel Injection (Croydon) Limited

Director's Report for the Year Ended 31 March 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

P C Bourne

Principal activity

The principal activity of the company in the year under review was that of diesel specialist engineers and auto-electrical work.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 5 September 2025

P C Bourne Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
First Diesel Injection (Croydon) Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of First Diesel Injection (Croydon) Limited for the year ended 31 March 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of First Diesel Injection (Croydon) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of First Diesel Injection (Croydon) Limited and state those matters that we have agreed to state to the Board of Directors of First Diesel Injection (Croydon) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than First Diesel Injection (Croydon) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that First Diesel Injection (Croydon) 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 of First Diesel Injection (Croydon) Limited. You consider that First Diesel Injection (Croydon) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of First Diesel Injection (Croydon) 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 statutory accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

5 September 2025

First Diesel Injection (Croydon) Limited

Income Statement for the Year Ended 31 March 2025

| Note | 2025 £ | 2024 £
Turnover |  | 150,224 | 111,895
Cost of sales |  | (92,046) | (98,740)
Gross profit |  | 58,178 | 13,155
Administrative expenses |  | (40,427) | (32,184)
Other operating income |  | 106,369 | -
Operating profit/(loss) |  | 124,120 | (19,029)
Other interest receivable and similar income |  | - | 47
Interest payable and similar expenses |  | (370) | (1,467)
|  | (370) | (1,420)
Profit/(loss) before tax |  | 123,750 | (20,449)
Profit/(loss) for the financial year |  | 123,750 | (20,449)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

First Diesel Injection (Croydon) Limited

(Registration number: 00518970)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 20,000 | 25,000
Debtors | 5 | 69,790 | 60,000
Cash at bank and in hand |  | 6,626 | 3,479
|  | 96,416 | 88,479
Creditors: Amounts falling due within one year | 6 | (68,550) | (179,129)
Total assets less current liabilities |  | 27,866 | (90,650)
Creditors: Amounts falling due after more than one year | 6 | (885) | (6,119)
Net assets/(liabilities) |  | 26,981 | (96,769)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 26,881 | (96,869)
Shareholders' funds/(deficit) |  | 26,981 | (96,769)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 5 September 2025

P C Bourne Director |  |

First Diesel Injection (Croydon) Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 100 | (96,869) | (96,769)
Profit for the year | - | 123,750 | 123,750
At 31 March 2025 | 100 | 26,881 | 26,981

| Share capital £ | Retained earnings £ | Total £
At 1 April 2023 | 100 | (76,420) | (76,320)
Loss for the year | - | (20,449) | (20,449)
At 31 March 2024 | 100 | (96,869) | (96,769)

First Diesel Injection (Croydon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
163 Herne Hill
London
SE24 9LR
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Summary of disclosure exemptions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

First Diesel Injection (Croydon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

First Diesel Injection (Croydon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

First Diesel Injection (Croydon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4 | Stocks

| 2025 £ | 2024 £
Other inventories | 20,000 | 25,000

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 69,790 | 60,000
| 69,790 | 60,000

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 5,234 | 5,106
Trade creditors |  | - | 5,627
Amounts owed to group undertakings |  | - | 6,735
Taxation and social security |  | 8,038 | 8,440
Accruals and deferred income |  | 2,189 | 2,350
Other creditors |  | 53,089 | 150,871
|  | 68,550 | 179,129

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 885 | 6,119

First Diesel Injection (Croydon) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 885 | 6,119

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,234 | 5,106

First Diesel Injection (Croydon) Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2025

| 2025 £ | 2024 £
Turnover/revenue | 150,224 | 111,895
Cost of sales |  |
Opening finished goods | (25,000) | (26,325)
Purchase of raw materials and consumables | (36,296) | (58,858)
Closing finished goods | 20,000 | 25,000
Subcontractor costs | (10,455) | -
Gross profit | 98,473 | 51,712
Distribution costs |  |
Administrative expenses |  |
Audit and accountancy other services | (4,160) | (6,295)
Rent, rates and services costs | (11,775) | (11,950)
Utilities costs | - | (1,975)
Operating lease expenditure | (4,839) | (14,736)
Other repairs and maintenance costs | - | (163)
Cleaning costs | (362) | (638)
Vehicle costs | (991) | (1,401)
Wages and salaries excluding directors | (39,203) | (37,125)
Social security costs excluding directors | - | (340)
Pension costs defined contribution schemes excluding directors | (1,092) | (1,092)
Staff costs excluding directors | (40,295) | (38,557)
Salaries and fees, directors | (12,000) | (12,000)
Legal and professional costs | (805) | (1,060)
Bank charges | (670) | (486)
IT and computing | (713) | (708)
Telecommunications | (2,296) | (1,040)
Subscriptions | (1,782) | (2,722)
Other costs | (34) | (13)
Other operating income |  |
Other operating income | 106,369 | -
Other items |  |
Gain from disposal of Fixed assets | - | 23,003
Profit/(loss) on ordinary activities before finance charges and interest | 124,120 | (19,029)
Bank interest and similar income receivable | - | 47
Interest expense on bank overdraft, bank loans and similar borrowings | (218) | (1,266)
Non-bank interest and similar charges | (152) | (201)

First Diesel Injection (Croydon) Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2025 (continued)

| 2025 £ | 2024 £
Profit/(loss) for the financial year | 123,750 | (20,449)