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REGISTERED NUMBER: 07253742












Financial Statements

for the Year Ended 31st March 2024

for

MECHANICAL CONTROL LTD

MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Contents of the Financial Statements
for the year ended 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MECHANICAL CONTROL LTD

Company Information
for the year ended 31st March 2024







DIRECTORS: K M Canton
W J Warren





SECRETARY: W J Warren





REGISTERED OFFICE: 1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR





REGISTERED NUMBER: 07253742





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Balance Sheet
31st March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 113,371 75,404

CURRENT ASSETS
Stocks 7,500 -
Debtors 5 81,683 75,726
Cash at bank and in hand 79,076 94,040
168,259 169,766
CREDITORS
Amounts falling due within one year 6 157,081 123,943
NET CURRENT ASSETS 11,178 45,823
TOTAL ASSETS LESS CURRENT
LIABILITIES

124,549

121,227

CREDITORS
Amounts falling due after more than one year 7 84,917 77,841
NET ASSETS 39,632 43,386

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 39,532 43,286
SHAREHOLDERS' FUNDS 39,632 43,386

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Balance Sheet - continued
31st March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st June 2024 and were signed on its behalf by:




W J Warren - Director



K M Canton - Director


MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Notes to the Financial Statements
for the year ended 31st March 2024


1. STATUTORY INFORMATION

Mechanical Control Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 18% on reducing balance
Fixtures and fittings - 18% on reducing balance
Motor vehicles - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2023 1,965 6,735 154,351 - 163,051
Additions - - 56,805 998 57,803
At 31st March 2024 1,965 6,735 211,156 998 220,854
DEPRECIATION
At 1st April 2023 1,823 5,910 79,914 - 87,647
Charge for year 26 149 24,072 180 24,427
Eliminated on disposal - - (4,591 ) - (4,591 )
At 31st March 2024 1,849 6,059 99,395 180 107,483
NET BOOK VALUE
At 31st March 2024 116 676 111,761 818 113,371
At 31st March 2023 142 825 74,437 - 75,404

MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2023 127,955
Additions 56,805
At 31st March 2024 184,760
DEPRECIATION
At 1st April 2023 53,466
Charge for year 30,671
Eliminated on disposal (4,539 )
At 31st March 2024 79,598
NET BOOK VALUE
At 31st March 2024 105,162
At 31st March 2023 74,489

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 81,244 75,726
Other debtors 439 -
81,683 75,726

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts 29,865 16,086
Trade creditors 40,048 43,046
Taxation and social security 46,354 55,300
Other creditors 40,814 9,511
157,081 123,943

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts 84,917 77,841

MECHANICAL CONTROL LTD (REGISTERED NUMBER: 07253742)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the Director's.