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Registered number: 09467768
Mashtraxx Limited
Financial Statements
For The Year Ended 31 March 2023
Fruition Accountancy LLP
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09467768
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 763,167 713,394
Tangible Assets 4 135,533 201,394
898,700 914,788
CURRENT ASSETS
Debtors 5 519,143 1,074,847
Cash at bank and in hand 243,572 349,763
762,715 1,424,610
Creditors: Amounts Falling Due Within One Year 6 (691,908 ) (697,464 )
NET CURRENT ASSETS (LIABILITIES) 70,807 727,146
TOTAL ASSETS LESS CURRENT LIABILITIES 969,507 1,641,934
Creditors: Amounts Falling Due After More Than One Year 7 (62,977 ) (78,808 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,751 ) (38,265 )
NET ASSETS 880,779 1,524,861
CAPITAL AND RESERVES
Called up share capital 9 18 18
Share premium account 1,853,438 1,853,438
Profit and Loss Account (972,677 ) (328,595 )
SHAREHOLDERS' FUNDS 880,779 1,524,861
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
1st November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are patents. They are amortised over its estimated economic life of 18 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Office Equipment 50% reducing balance
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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1.7. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2022: 58)
26 58
3. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2022 792,032
Additions 97,266
As at 31 March 2023 889,298
Amortisation
As at 1 April 2022 78,638
Provided during the period 47,493
As at 31 March 2023 126,131
Net Book Value
As at 31 March 2023 763,167
As at 1 April 2022 713,394
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Office Equipment Total
£ £ £ £
Cost
As at 1 April 2022 111,093 21,998 245,172 378,263
Additions - - 13,242 13,242
As at 31 March 2023 111,093 21,998 258,414 391,505
Depreciation
As at 1 April 2022 23,144 7,890 145,835 176,869
Provided during the period 21,988 3,527 53,588 79,103
As at 31 March 2023 45,132 11,417 199,423 255,972
Net Book Value
As at 31 March 2023 65,961 10,581 58,991 135,533
As at 1 April 2022 87,949 14,108 99,337 201,394
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 519,143 1,074,847
519,143 1,074,847
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,831 15,831
Trade creditors 87,454 250,414
Other creditors 408,405 348,427
Taxation and social security 180,218 82,792
691,908 697,464
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 62,977 78,808
62,977 78,808
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 15,831 15,831
Between one and five years 62,977 78,808
78,808 94,639
78,808 94,639
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 18 18
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares - 176,213 18 18
10. Pension Commitments
The company operates a defined contribution pension scheme for employees. At the balance sheet date unpaid contributions of £4,497 (2022: £6,038) were due to the fund. They are included in Other Creditors.
11. Related Party Transactions
Time Machine Capital Squared Nominees Limited(A company under common control of directors)During the year the company incurred an interest free loan from Time Machine Capital Squared Nominees Limited. The amount outstanding at the year end was £45,000

Time Machine Capital Squared Nominees Limited

(A company under common control of directors)

During the year the company incurred an interest free loan from Time Machine Capital Squared Nominees Limited. The amount outstanding at the year end was £45,000

Time Machine Capital 2 Limited(Company with significant control)During the year the company incurred expenses on behalf of Time Machine Capital 2 Limited . The amount outstanding at the year end was £237,466 (2022 - £352,410)

Time Machine Capital 2 Limited

(Company with significant control)

During the year the company incurred expenses on behalf of Time Machine Capital 2 Limited . The amount outstanding at the year end was £237,466 (2022 - £352,410)

12. General Information
Mashtraxx Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09467768 . The principal place of the business is 2.2.1 The Leather Market, Weston Street, London, SE1 3ER.
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