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Registered number: 13611564

IBA Engineering Ltd

ACCOUNTS

FOR THE YEAR ENDED 30/09/2025

Prepared By:

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

IBA Engineering Ltd

ACCOUNTS

FOR THE YEAR ENDED 30/09/2025

DIRECTORS

Ionut Andrei Brostianu

REGISTERED OFFICE

1 Cherry Row,

Low Wiend,

Appleby-In-Westmorland,

Cumbria

CA16 6QP

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 13611564

BANKERS

Lloyds Bank Plc

ACCOUNTANTS

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

IBA Engineering Ltd

ACCOUNTS
FOR THEYEARENDED30/09/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

IBA Engineering Ltd

BALANCE SHEET AT 30/09/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				61,877				24,075
CURRENT ASSETS
Stock				19,100				18,800
Debtors		5		16,716				-
Cash at bank and in hand				2,431				4,943
				38,247				23,743
CREDITORS: Amounts falling due within one year		6		77,006				42,160
NET CURRENT LIABILITIES						(38,759)				(18,417)
TOTAL ASSETS LESS CURRENT LIABILITIES						23,118				5,658
CREDITORS: Amounts falling due after more than one year		7				21,958				-
NET ASSETS						1,160				5,658
CAPITAL AND RESERVES
Called up share capital		9				100				100
Profit and loss account						1,060				5,558
SHAREHOLDERS' FUNDS						1,160				5,658
For the year ending 30/09/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 09/06/2026 and signed on their behalf by
.............................
Ionut Andrei Brostianu
Director

IBA Engineering Ltd

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/09/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		reducing balance 15%
Commercial Vehicles		reducing balance 25%
Equipment		reducing balance 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				1		1

IBA Engineering Ltd

3. TANGIBLE FIXED ASSETS
		Plant and		Commercial
		Machinery		Vehicles		Equipment		Total
		£		£		£		£
Cost
At 01/10/2024		39,473		2,300		208		41,981
Additions		35,651		15,000		-		50,651
At 30/09/2025		75,124		17,300		208		92,632
Depreciation
At 01/10/2024		16,809		1,006		91		17,906
For the year		8,747		4,073		29		12,849
At 30/09/2025		25,556		5,079		120		30,755
Net Book Amounts
At 30/09/2025		49,568		12,221		88		61,877
At 30/09/2024		22,664		1,294		117		24,075

4. STOCK				2025		2024
				£		£
Stock comprises:
Work in progress				19,100		18,800
				19,100		18,800

5. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				16,716		-
				16,716		-

IBA Engineering Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
VAT				333		2,238
Other tax and social security				603		-
Directors current account				62,720		21,782
Bank loans				4,800		-
Hire purchase				3,750		-
Trade creditors				-		13,440
Other creditors				4,000		4,000
Accruals				800		700
				77,006		42,160

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Bank loans (unsecured) >1yr				11,333		-
Hire purchase >1yr				10,625		-
				21,958		-

8. SECURED CREDITORS
				2025		2024
				£		£
Amount of other creditors which are secured				14,375		-
Hire purchase creditors are secured on the assets to which the liaibility relates.

9. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100

IBA Engineering Ltd

10. RELATED PARTY TRANSACTIONS

The director received a salary of £13,310 during the year (2024 - £9,096) No dividends were paid to the director in the year (2024 - £4,000). At the balance sheet date the company owed the director £62,720 (2024 - £21,782). This amount is unsecured, interest free and repayable on demand.