REGISTERED NUMBER: 05465849 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Modus Engine Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S H Jenner

D S Slater

REGISTERED OFFICE:

Suite 2, Rauter House

Sybron Way

Jarvis Brook

Crowborough

East Sussex

TN6 3DZ

REGISTERED NUMBER:

05465849 (England and Wales)

ACCOUNTANTS:

Aidos Accounting Limited

Suite 2, Rauter House

Sybron Way

Jarvis Brook

Crowborough

East Sussex

TN6 3DZ

FIXED ASSETS

Tangible assets

4

48,268

17,131

CURRENT ASSETS

Debtors

5

54,867

76,012

Cash at bank

15,693

16,950

70,560

92,962

CREDITORS

Amounts falling due within one year

6

39,578

27,942

NET CURRENT ASSETS

30,982

65,020

TOTAL ASSETS LESS CURRENT LIABILITIES

79,250

82,151

CREDITORS

Amounts falling due after more than one year

7

-

27,910

NET ASSETS

79,250

54,241

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

79,150

54,141

SHAREHOLDERS' FUNDS

79,250

54,241

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

S H Jenner - Director

D S Slater - Director

1.	STATUTORY INFORMATION

Modus Engine Services 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

219,725

Additions

48,893

At 31 March 2025

268,618

DEPRECIATION

At 1 April 2024

202,594

Charge for year

17,756

At 31 March 2025

220,350

NET BOOK VALUE

At 31 March 2025

48,268

At 31 March 2024

17,131

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

14,867

35,659

Other debtors

40,000

40,353

54,867

76,012

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

7,929

3,203

Taxation and social security

28,999

23,089

Other creditors

2,650

1,650

39,578

27,942

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

23,230

Hire purchase contracts

-

4,680

-

27,910

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

-

4,680