Registration number: 07923406

Generator Installations (UK) Limited

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	132,483	212,393
Current assets
Stocks	5	131,099	29,486
Debtors	6	1,153,186	804,873
Cash at bank and in hand		397,194	228,314
		1,681,479	1,062,673
Creditors: Amounts falling due within one year	7	(368,446)	(305,085)
Net current assets		1,313,033	757,588
Total assets less current liabilities		1,445,516	969,981
Creditors: Amounts falling due after more than one year	7	(53,861)	(76,882)
Provisions for liabilities		(30,850)	(50,683)
Net assets		1,360,805	842,416
Capital and reserves
Called up share capital		2	2
Retained earnings		1,360,803	842,414
Shareholders' funds		1,360,805	842,416

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.

Directors' 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 directors acknowledge their 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’.

The directors of Generator Installations (UK) Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Generator Installations (UK) Limited

Statement of Financial Position as at 31 March 2025

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

.........................................

R China

Director

Company registration number: 07923406

Generator Installations (UK) 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:
4 Old Mill Lane
Aylesford
Maidstone
Kent
ME20 7DT

The principal activity of the company is that of the installation of industrial machinery and equipment.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Long comparative period

The comparative figures presented relate to the period from 1 February 2023 to 31 March 2024.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 March 2025 and had net assets at that date amounting to £1,360,805 including cash at bank of £397,194.

The company has continued to trade profitably subsequent to 31 March 2025.

Having made sufficient enquires, and based upon the above, the directors have a reasonable expectation that the company has adequate resources to continue operating in the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Generator Installations (UK) Limited

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

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 from installations based upon the contractual stage of completion once the amount of revenue can be reliably measured and it is possible the future economic value will flow to the entity.

The progress on the contractual stage of completion is measured using an input method based upon costs incurred.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	4 years straight line
Furniture, fittings and equipment	3 years straight line
Motor vehicles	3 years straight line
Leasehold improvements	Straight line over the life of the lease

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.

Generator Installations (UK) Limited

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

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.

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.

Finance leases and hire purchase

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. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Statement of Financial Position as a finance lease obligation.

Lease payments are apportioned between finance costs in the Income Statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Assets held under hire purchase contracts are capitalised at the lesser of fair value or present value of minimum lease payments in the statement of financial position. The present value of the minimum lease payments is calculated using the interest rate implicit in the lease. A corresponding liability is recognised at the same value in the statement of financial position. The asset is then depreciated over its useful life.

The minimum lease payments are apportioned between the finance charge recognised in the income statement and the reduction of the outstanding liability using the effective interest method. The finance charge in each period is allocated so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

Generator Installations (UK) Limited

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

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

The average number of persons employed by the company during the year, was 13 (2024 - 11).

4	Tangible assets

	Leasehold improvements £	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	200,000	10,032	274,108	59,667	543,807
Additions	-	5,398	22,990	7,695	36,083
Disposals	-	(7,860)	(11,990)	-	(19,850)
At 31 March 2025	200,000	7,570	285,108	67,362	560,040
Depreciation
At 1 April 2024	161,905	8,878	134,072	26,559	331,414
Charge for the year	28,571	1,967	70,083	15,372	115,993
Eliminated on disposal	-	(7,860)	(11,990)	-	(19,850)
At 31 March 2025	190,476	2,985	192,165	41,931	427,557
Carrying amount
At 31 March 2025	9,524	4,585	92,943	25,431	132,483
At 31 March 2024	38,095	1,154	140,036	33,108	212,393

5

Stocks

	2025 £	2024 £
Raw materials and consumables	131,099	29,486

Generator Installations (UK) Limited

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

6

Debtors

	2025 £	2024 £
Trade debtors	799,672	720,382
Amounts owed by group undertakings	27,000	27,624
Other debtors	326,514	56,867
	1,153,186	804,873

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Loans and borrowings	8	23,122	23,126
Trade creditors		143,281	99,699
Amounts owed to group undertakings	11	27,585	-
Taxation and social security		161,258	175,795
Accruals and deferred income		4,500	2,000
Other creditors		8,700	4,465
		368,446	305,085