Engine Creative Agency Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03608666

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,248		6,687

			10,248		6,687
CURRENT ASSETS
Stocks	5	-		12,800
Debtors	6	184,322		153,181
Cash at bank and in hand		428,017		399,631

		612,339		565,612
Creditors: Amounts Falling Due Within One Year	7	(237,750 )		(169,115 )

NET CURRENT ASSETS (LIABILITIES)			374,589		396,497

TOTAL ASSETS LESS CURRENT LIABILITIES			384,837		403,184

Creditors: Amounts Falling Due After More Than One Year	8		-		(10,531 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,220 )		(1,255 )

NET ASSETS			382,617		391,398

CAPITAL AND RESERVES
Called up share capital	9		400		400
Capital redemption reserve			(44,884 )		(44,884 )
Profit and Loss Account			427,101		435,882

SHAREHOLDERS' FUNDS			382,617		391,398

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Engine Creative Agency Limited

Balance Sheet (continued)

As At 31 July 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Matthew Key

Director

28 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Engine Creative Agency Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03608666 . The registered office is The Church Rooms Agnes Road, Semilong Northampton, Northamptonshire, NN2 6EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Fixtures & Fittings	25% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Engine Creative Agency Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Sales, marketing and distribution	15	15

	15	15

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	162,673	37,124	199,797
Additions	14,033	449	14,482
Disposals	(63,261 )	(23,581 )	(86,842 )

As at 31 July 2025	113,445	13,992	127,437

Depreciation
As at 1 August 2024	159,546	33,564	193,110
Provided during the period	7,423	3,498	10,921
Disposals	(63,261 )	(23,581 )	(86,842 )

As at 31 July 2025	103,708	13,481	117,189

Net Book Value
As at 31 July 2025	9,737	511	10,248

As at 1 August 2024	3,127	3,560	6,687

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Engine Creative Agency Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Stocks

	2025	2024
	£	£
Work in progress	-	12,800

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	164,234	130,049
Prepayments and accrued income	17,404	18,279
Other debtors	2,684	332
Corporation tax recoverable assets	-	4,521

	184,322	153,181

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,569	16,927
Bank loans and overdrafts	10,531	10,648
Corporation tax	7,952	-
Other taxes and social security	10,087	8,803
VAT	46,256	25,017
Other creditors	10,232	8,066
Accruals and deferred income	129,604	82,834
Pension contributions	1,175	1,391
Director's loan account	12,344	15,429

	237,750	169,115

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	10,531

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	400	400

10. Related Party Transactions

Mr. M. Key

Director of the company

During the year, the company paid £36,000 of rent at arms length to the above director, who jointly owns the property with Mr. P. Christer, a former director of the company.

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Engine Creative Agency Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Matthew David Key by virtue of his ownership of 100% of the issued share capital in the company.

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