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M-Tec Drafting (UK) Limited

Registered Number
SC351299
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2021

M-Tec Drafting (UK) Limited
Company Information
for the year from 1 December 2020 to 30 November 2021

Directors

Bernat, Andrew
Lally, Morgan

Registered Address

Office 5, Business Incubator Kirkcaldy Myregormie Place
Mitchelston Industrial Estate
Kirkcaldy
KY1 3NA

Registered Number

SC351299 (Scotland)
M-Tec Drafting (UK) Limited
Balance Sheet as at
30 November 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets51,2931,763
1,2931,763
Current assets
Debtors61,9081,850
Cash at bank and on hand27,85087,845
29,75889,695
Creditors amounts falling due within one year7(119,345)(119,136)
Net current assets (liabilities)(89,587)(29,441)
Total assets less current liabilities(88,294)(27,678)
Net assets(88,294)(27,678)
Capital and reserves
Called up share capital22
Profit and loss account(88,296)(27,680)
Shareholders' funds(88,294)(27,678)
The financial statements were approved and authorised for issue by the Board of Directors on 23 August 2022, and are signed on its behalf by:
Bernat, Andrew
Director
Registered Company No. SC351299
M-Tec Drafting (UK) Limited
Notes to the Financial Statements
for the year ended 30 November 2021

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Office Equipment33
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20212020
Average number of employees during the year22
5.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 December 204,29131,82736,118
At 30 November 214,29131,82736,118
Depreciation and impairment
At 01 December 203,57830,77734,355
Charge for year107363470
At 30 November 213,68531,14034,825
Net book value
At 30 November 216066871,293
At 30 November 207131,0501,763
6.Debtors

2021

2020

££
Other debtors1,6501,625
Prepayments and accrued income258225
Total1,9081,850
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2021

2020

££
Trade creditors / trade payables-31
Amounts owed to related parties116,923116,923
Taxation and social security1,7021,462
Accrued liabilities and deferred income720720
Total119,345119,136
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.