REGISTERED NUMBER: 07195933 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRO TEC FUEL SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Ballentine

R Schirle

REGISTERED OFFICE:

Unit 9

Stretton Business Park

Brunel Drive

Burton on Trent

Derbyshire

DE13 0BY

REGISTERED NUMBER:

07195933 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

161 Newhall Street

Birmingham

B3 1SW

FIXED ASSETS

Tangible assets

4

260,308

338,320

CURRENT ASSETS

Stocks

195,785

285,899

Debtors

5

134,224

99,976

Cash at bank

229,924

200,946

559,933

586,821

CREDITORS

Amounts falling due within one year

6

122,637

166,047

NET CURRENT ASSETS

437,296

420,774

TOTAL ASSETS LESS CURRENT LIABILITIES

697,604

759,094

PROVISIONS FOR LIABILITIES

57,100

61,728

NET ASSETS

640,504

697,366

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

640,304

697,166

SHAREHOLDERS' FUNDS

640,504

697,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

R Schirle - Director

1.	STATUTORY INFORMATION

Pro Tec Fuel Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from the sale of goods, together with sales of services for testing products and prototypes for other bespoke manufacturing entities, as well as sales of products to the general public.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 15% on reducing balance

Computer equipment - 33% reducing balance

Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is that expenditure which has been incurred in bringing the product or service to its present location and condition, including import duties, transport and handling costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Development

to

Plant and

Car

property

machinery

£

£

£

COST

At 1 April 2024

275,000

61,362

182,534

Additions

-

-

-

At 31 March 2025

275,000

61,362

182,534

DEPRECIATION

At 1 April 2024

-

46,051

138,595

Charge for year

55,000

9,204

14,613

At 31 March 2025

55,000

55,255

153,208

NET BOOK VALUE

At 31 March 2025

220,000

6,107

29,326

At 31 March 2024

275,000

15,311

43,939

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

14,256

17,792

550,944

Additions

-

3,204

3,204

At 31 March 2025

14,256

20,996

554,148

DEPRECIATION

At 1 April 2024

13,609

14,369

212,624

Charge for year

407

1,992

81,216

At 31 March 2025

14,016

16,361

293,840

NET BOOK VALUE

At 31 March 2025

240

4,635

260,308

At 31 March 2024

647

3,423

338,320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

126,493

92,974

Other debtors

7,731

7,002

134,224

99,976

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

65,231

30,557

Taxation and social security

49,584

51,982

Other creditors

7,822

83,508

122,637

166,047

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

R Schirle and Mrs M Ballentine

Balance outstanding at start of year

(78,388

)

(500

)

Amounts advanced

186,611

223,724

Amounts repaid

(110,312

)

(301,612

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,089

)

(78,388

)