Registration number: 14394230

Tilt Engineering and Design Ltd

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	3,909	7,548
Current assets
Debtors	6	124,936	171,550
Cash at bank and in hand		73,537	57,146
		198,473	228,696
Creditors: Amounts falling due within one year	7	(95,555)	(112,680)
Net current assets		102,918	116,016
Total assets less current liabilities		106,827	123,564
Provisions for liabilities		(977)	(1,887)
Net assets		105,850	121,677
Capital and reserves
Called up share capital		100	100
Retained earnings		105,750	121,577
Shareholders' funds		105,850	121,677

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Tilt Engineering and Design have elected not to include a copy of the Income Statement within the financial statements, in accordance with te special provision relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 24 September 2026
 

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

Mr I A Dobson

Director

Company registration number: 14394230

Tilt Engineering and Design Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
73 Ordnance Yard
Upnor Road
Lower Upnor
Rochester
Kent
ME2 4UY

The principal activity of the company is that of the provision of engineering related scientific and technical consulting services.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 24 September 2026 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made loss for the year ended 31 December 2025 but had net assets of £105,850 at that date, including cash at bank of £73,537.

The company has continued to trade profitably subsequent to 31 December 2025.

After making enquires, the directors have a reasonable expectation that the company has adequate resources to meet its financial obligations as they become due and therefore the financial statements have been prepared on the going concern basis.

Tilt Engineering and Design Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue from consultancy services over the period services are provided once it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Tilt Engineering and Design Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

4	Staff numbers

The average number of persons employed by the company during the year, was 5 (2024 - 6).

5	Tangible assets

	Office equipment £
Cost or valuation
At 1 January 2025	12,816
At 31 December 2025	12,816
Depreciation
At 1 January 2025	5,268
Charge for the year	3,639
At 31 December 2025	8,907
Carrying amount
At 31 December 2025	3,909
At 31 December 2024	7,548

Tilt Engineering and Design Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025 £	2024 £
Trade debtors	81,191	106,414
Amounts owed by group undertakings	7,020	60,566
Other debtors	36,725	4,570
	124,936	171,550

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	36,845	7,318
Amounts owed to group undertakings	13,904	9,104
Taxation and social security	36,158	93,003
Accruals and deferred income	1,050	1,194
Other creditors	7,598	2,061
	95,555	112,680