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Company Registration No. 04599837 (England and Wales)
Enginetuner Ltd Unaudited accounts for the year ended 31 December 2025
Enginetuner Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Enginetuner Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
18,190 
24,043 
Current assets
Inventories
76,433 
155,649 
Debtors
5
34,307 
21,518 
Cash at bank and in hand
2,497 
7,066 
113,237 
184,233 
Creditors: amounts falling due within one year
6
(805,992)
(705,291)
Net current liabilities
(692,755)
(521,058)
Total assets less current liabilities
(674,565)
(497,015)
Creditors: amounts falling due after more than one year
7
(3,895)
(11,187)
Net liabilities
(678,460)
(508,202)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(678,560)
(508,302)
Shareholders' funds
(678,460)
(508,202)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by
Robert Osborne Director Company Registration No. 04599837
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Enginetuner Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Enginetuner Ltd is a private company, limited by shares, registered in England and Wales, registration number 04599837. The registered office is Unit 1, Valley Road,, Plympton, Plymouth, PL7 1RF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Motor vehicles
2 years
Fixtures & fittings
5 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
27,449 
4,138 
6,420 
38,007 
Additions
- 
- 
464 
464 
At 31 December 2025
27,449 
4,138 
6,884 
38,471 
Depreciation
At 1 January 2025
5,294 
3,951 
4,719 
13,964 
Charge for the year
5,490 
187 
640 
6,317 
At 31 December 2025
10,784 
4,138 
5,359 
20,281 
Net book value
At 31 December 2025
16,665 
- 
1,525 
18,190 
At 31 December 2024
22,155 
187 
1,701 
24,043 
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Enginetuner Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,999 
9,067 
Accrued income and prepayments
12,308 
12,451 
34,307 
21,518 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,125 
10,021 
VAT
131,537 
62,388 
Trade creditors
35,724 
65,105 
Taxes and social security
192,020 
101,544 
Other creditors
23,547 
22,985 
Loans from directors
411,147 
433,216 
Accruals
1,892 
1,830 
Deferred income
- 
8,202 
805,992 
705,291 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
4,176 
Obligations under finance leases and hire purchase contracts
3,895 
7,011 
3,895 
11,187 
8
Average number of employees
During the year the average number of employees was 11 (2024: 12).
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