INGENIOUS POWER ENGINEERING LTD

INGENIOUS POWER ENGINEERING LTD
Contents Page
For the year ended 31 October 2025

Balance Sheet	1
Notes to the Financial Statements	2

INGENIOUS POWER ENGINEERING LTD
Balance Sheet
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	213,693	303,452
		213,693	303,452
Current assets
Stocks		592,398	0
Debtors		421,672	486,545
Cash at bank and in hand		142,267	411,316
		1,156,337	897,861
Creditors: amount falling due within one year		(732,053)	(509,635)
Net current assets		424,284	388,226

Total assets less current liabilities		637,977	691,678
Creditors: amount falling due after more than one year		(160,230)	(249,368)
Net assets		477,747	442,310

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		477,647	442,210
Shareholders' funds		477,747	442,310

For the year ended 31 October 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 15 July 2026 and were signed on its behalf by:

-------------------------------
Jason JOHNSON
Director

1

INGENIOUS POWER ENGINEERING LTD
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

INGENIOUS POWER ENGINEERING LTD is a private company, limited by shares, registered in England and Wales, registration number 10447099, registration address Unit 26 Robert Cort Industrial Estate, Britten Road, Reading, RG2 0AU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 28 (2024 : 27).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	325,335	260,293	32,763	26,624	645,015
Additions	4,742	-	-	751	5,493
Disposals	-	(53,106)	-	-	(53,106)
At 31 October 2025	330,077	207,187	32,763	27,375	597,402
Depreciation
At 01 November 2024	157,610	143,812	20,160	24,091	345,673
Charge for year	43,117	23,870	3,151	-	70,138
On disposals	-	(32,102)	-	-	(32,102)
At 31 October 2025	200,727	135,580	23,311	24,091	383,709
Net book values
Closing balance as at 31 October 2025	129,350	71,607	9,452	3,284	213,693
Opening balance as at 01 November 2024	167,725	116,481	12,603	6,643	303,452

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 10447099
England and Wales
INGENIOUS POWER ENGINEERING LTD

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025