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Registered Number: 13283275
England and Wales

 

 

 

INJECTOR SALE LTD



Abridged Accounts
 


Period of accounts

Start date: 01 April 2025

End date: 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Injector Sale Ltd for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Injector Sale Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Injector Sale Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Injector Sale Ltd and state those matters that we have agreed to state to the Board of Directors of Injector Sale Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Injector Sale Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Injector Sale Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Injector Sale Ltd . You consider that Injector Sale Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Injector Sale Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended   31 March 2026.



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

FDCA Limited

Office 2 Bennet's House
21 Leyton Road
Harpenden
AL5 2HU
10 August 2026
1
 
 
Notes
 
31/03/2026
£
  31/03/2025
£
Current assets      
Stocks 5,000    5,000 
Debtors 44    330 
Cash at bank and in hand 3,877    6,262 
8,921    11,592 
Creditors: amount falling due within one year (19,045)   (14,819)
Net current assets (10,124)   (3,227)
 
Total assets less current liabilities (10,124)   (3,227)
Creditors: amount falling due after more than one year   (8,827)
Net assets (10,124)   (12,054)
 

Capital and reserves
     
Called up share capital 3 100    100 
Profit and loss account (10,224)   (12,154)
Shareholders' funds (10,124)   (12,054)
 


For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 income statement 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 director on 10 August 2026 and were signed by:


-------------------------------
Asli Tuna
Director
2
General Information
Injector Sale Ltd is a private company, limited by shares, registered in England and Wales, registration number 13283275, registration address 49 Plover Crescent, Harlow, CM17 0RZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements 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, Section 1A Small Entities, and the Companies Act 2006. The financial statements are presented in sterling, which is the companys functional currency. Monetary amounts are rounded to the nearest pound.
Going concern basis
At 31 March 2026 the company had net liabilities of £9,812. The director has considered cash-flow forecasts covering at least twelve months from the date of approval of the financial statements, expected trading and the timing of creditor payments. The director has confirmed that amounts due to her will not be demanded to the extent that repayment would prevent the company from meeting its other liabilities as they fall due and that financial support will be provided where required. On this basis, the director considers it appropriate to prepare the financial statements on the going-concern basis.
Turnover
Turnover represents the gross amount receivable from the sale, exchange and refurbishment of injectors, automotive parts and related services in the ordinary course of business, net of returns, discounts and VAT or other sales taxes where applicable. Revenue from the sale of goods is recognised when control and the significant risks and rewards of ownership pass to the customer. Revenue from repair or refurbishment services is recognised when the service has been completed. Delivery income charged to customers is included in turnover. Marketplace commissions, advertising charges, payment-processing costs and other selling fees are recognised separately as expenses and are not deducted from turnover.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
The tax expense represents the sum of current and deferred tax. Current tax is based on taxable profit for the year and is calculated using tax rates and laws enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of material timing differences where required by FRS 102.
Dividends
Dividends are recognised when they have been approved by the shareholders and when the company has sufficient distributable reserves in accordance with the Companies Act 2006. Proposed dividends are not recognised as liabilities unless approved before the reporting date.
Stocks
Stocks comprise new and reconditioned injectors, exchange units, components and other automotive parts owned by the company. Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes purchase price, directly attributable refurbishment or subcontract labour and other costs incurred in bringing stocks to their present location and condition. Quantities and condition are verified through a year-end stock count. Provision is made for obsolete, damaged, slow-moving and irrecoverable exchange or core stock where appropriate. Items held on behalf of customers are excluded from stock.
Financial instruments
Basic financial instruments, including trade debtors, trade creditors, bank balances and director loan/current accounts, are initially recognised at transaction price and subsequently measured at amortised cost. Financial liabilities are derecognised when the companys contractual obligations are discharged, cancelled or expire.
2.

Average number of employees

Average number of employees during the year was 1 (2025 : 1).
3.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
31/03/2026
£
  31/03/2025
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3