REGISTERED NUMBER: 01923190 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IGNITERS COMBUSTION ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss D F Judson

Miss T L Judson

Mr I Brown

REGISTERED OFFICE:

Unit 6 Prospect Drive

Enterprise Industrial Estate

Lichfield

Staffordshire

WS14 9UX

REGISTERED NUMBER:

01923190 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

39,586

3,611

CURRENT ASSETS

Stocks

418,873

386,098

Debtors

5

475,940

291,141

Cash at bank and in hand

1,071,621

905,192

1,966,434

1,582,431

CREDITORS

Amounts falling due within one year

6

291,858

260,435

NET CURRENT ASSETS

1,674,576

1,321,996

TOTAL ASSETS LESS CURRENT LIABILITIES

1,714,162

1,325,607

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,714,062

1,325,507

SHAREHOLDERS' FUNDS

1,714,162

1,325,607

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

Miss D F Judson - Director

Miss T L Judson - Director

1.	STATUTORY INFORMATION

Igniters Combustion Engineering 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 as modified by the revaluation of certain assets.

On the basis that the company has a sufficiency of cash balances, the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future without the requirement for external funding. Accordingly, the directors consider that the going concern basis of accounting is wholly appropriate in preparing the company's annual financial statements.

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Spares and new build sales are recognised upon dispatch of the goods.

Site visit income is recognised upon completion of the visit.

Tangible fixed assets

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

Leasehold property improvements

-

20% on cost

Plant, fixtures & fittings

-

25% on cost

Furniture & equipment

-

25% on cost

Motor vehicles

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Plant,

property

fixtures

Furniture

Motor

improvements

& fittings

& equipment

vehicles

Totals

£

£

£

£

£

Cost

At 1 January 2025

15,234

24,347

9,864

-

49,445

Additions

-

-

3,302

43,260

46,562

Disposals

-

(7,646

)

(635

)

-

(8,281

)

At 31 December 2025

15,234

16,701

12,531

43,260

87,726

Depreciation

At 1 January 2025

15,234

23,398

7,202

-

45,834

Charge for year

-

66

1,594

8,111

9,771

Eliminated on disposal

-

(6,830

)

(635

)

-

(7,465

)

At 31 December 2025

15,234

16,634

8,161

8,111

48,140

Net book value

At 31 December 2025

-

67

4,370

35,149

39,586

At 31 December 2024

-

949

2,662

-

3,611

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

433,310

268,415

Other debtors

42,630

22,726

475,940

291,141

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

28,404

45,352

Taxation and social security

209,961

41,602

Other creditors

53,493

173,481

291,858

260,435

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

19,000

19,000

Between one and five years

55,413

91,834

74,413

110,834