IRIS Accounts Production v24.3.2.46 04080532 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh040805322023-06-30040805322024-06-30040805322023-07-012024-06-30040805322022-06-30040805322022-07-012023-06-30040805322023-06-3004080532ns15:EnglandWales2023-07-012024-06-3004080532ns14:PoundSterling2023-07-012024-06-3004080532ns10:Director12023-07-012024-06-3004080532ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3004080532ns10:SmallEntities2023-07-012024-06-3004080532ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3004080532ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3004080532ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3004080532ns10:FullAccounts2023-07-012024-06-3004080532ns10:Director22023-07-012024-06-3004080532ns10:RegisteredOffice2023-07-012024-06-3004080532ns5:CurrentFinancialInstruments2024-06-3004080532ns5:CurrentFinancialInstruments2023-06-3004080532ns5:Non-currentFinancialInstruments2024-06-3004080532ns5:Non-currentFinancialInstruments2023-06-3004080532ns5:ShareCapital2024-06-3004080532ns5:ShareCapital2023-06-3004080532ns5:RetainedEarningsAccumulatedLosses2024-06-3004080532ns5:RetainedEarningsAccumulatedLosses2023-06-3004080532ns5:LandBuildings2023-06-3004080532ns5:PlantMachinery2023-06-3004080532ns5:FurnitureFittings2023-06-3004080532ns5:LandBuildings2023-07-012024-06-3004080532ns5:PlantMachinery2023-07-012024-06-3004080532ns5:FurnitureFittings2023-07-012024-06-3004080532ns5:LandBuildings2024-06-3004080532ns5:PlantMachinery2024-06-3004080532ns5:FurnitureFittings2024-06-3004080532ns5:LandBuildings2023-06-3004080532ns5:PlantMachinery2023-06-3004080532ns5:FurnitureFittings2023-06-3004080532ns5:MotorVehicles2023-06-3004080532ns5:ComputerEquipment2023-06-3004080532ns5:MotorVehicles2023-07-012024-06-3004080532ns5:ComputerEquipment2023-07-012024-06-3004080532ns5:MotorVehicles2024-06-3004080532ns5:ComputerEquipment2024-06-3004080532ns5:MotorVehicles2023-06-3004080532ns5:ComputerEquipment2023-06-3004080532ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3004080532ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3004080532ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-06-3004080532ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-06-3004080532ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-06-3004080532ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-06-30
REGISTERED NUMBER: 04080532 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

MECHANICAL BOTANICAL LIMITED

MECHANICAL BOTANICAL LIMITED (REGISTERED NUMBER: 04080532)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MECHANICAL BOTANICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Ms R Berry
M C Berry





REGISTERED OFFICE: Field Farm
Elm View
Somerford Keynes
Cirencester
Gloucestershire
GL7 6DH





REGISTERED NUMBER: 04080532 (England and Wales)





ACCOUNTANTS: Galloways Accounting
First Floor
Ridgeland House
15 Carfax
Horsham
West Sussex
RH12 1DY

MECHANICAL BOTANICAL LIMITED (REGISTERED NUMBER: 04080532)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 445,596 396,287

CURRENT ASSETS
Stocks 219,608 388,879
Debtors 4 170,247 92,890
Cash at bank and in hand 79,865 118,933
469,720 600,702
CREDITORS
Amounts falling due within one year 5 414,561 446,417
NET CURRENT ASSETS 55,159 154,285
TOTAL ASSETS LESS CURRENT LIABILITIES 500,755 550,572

CREDITORS
Amounts falling due after more than one year 6 123,386 208,217
NET ASSETS 377,369 342,355

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 376,369 341,355
377,369 342,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 24 March 2025 and were signed on its behalf by:





M C Berry - Director


MECHANICAL BOTANICAL LIMITED (REGISTERED NUMBER: 04080532)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. 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 comprises equipment rental income, machinery sales, service work, and property rental income, all of which are measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Equipment rental income is recognised over the rental period on a straight-line basis unless another method better reflects usage. Advance payments are deferred.

Machinery sales are recognised upon transfer of risks and rewards to the buyer.

Service work income is recognised when services are provided.

Property Rental is recognised over the lease term.

Where collection is uncertain, a provision for doubtful debts is made.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property5% on cost
Plant and machinery25% on cost
Fixtures and fittings25% on cost
Motor vehicles 25% on cost
Computer equipment 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets acquired under finance leases are capitalised at the commencement of the lease at the lower of fair value and the present value of minimum lease payments. The corresponding liability is recognised under creditors and reduced over time through lease payments. Interest is charged to the profit and loss account using the straight line method.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

MECHANICAL BOTANICAL LIMITED (REGISTERED NUMBER: 04080532)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


3. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 470,301 46,137 6,664
Additions 88,461 6,599 -
Disposals - (1,328 ) -
At 30 June 2024 558,762 51,408 6,664
DEPRECIATION
At 1 July 2023 100,787 33,136 5,661
Charge for year 27,902 7,836 523
Eliminated on disposal - (1,328 ) -
At 30 June 2024 128,689 39,644 6,184
NET BOOK VALUE
At 30 June 2024 430,073 11,764 480
At 30 June 2023 369,514 13,001 1,003

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 38,491 15,557 577,150
Additions - - 95,060
Disposals - (2,018 ) (3,346 )
At 30 June 2024 38,491 13,539 668,864
DEPRECIATION
At 1 July 2023 26,720 14,559 180,863
Charge for year 8,492 998 45,751
Eliminated on disposal - (2,018 ) (3,346 )
At 30 June 2024 35,212 13,539 223,268
NET BOOK VALUE
At 30 June 2024 3,279 - 445,596
At 30 June 2023 11,771 998 396,287

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 168,970 68,885
Other debtors - 18,997
Prepayments and accrued income 1,277 5,008
170,247 92,890

MECHANICAL BOTANICAL LIMITED (REGISTERED NUMBER: 04080532)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 78,921 76,668
Finance leases 5,911 5,911
Trade creditors 94,671 147,040
Tax 32,438 13,656
Social security and other taxes 34,460 2,271
Other creditors 19,053 18,294
Directors' current accounts 128,927 130,868
Accruals and deferred income 20,180 51,709
414,561 446,417

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans - 1-2 years 45,725 78,921
Bank loans - 2-5 years 77,168 122,893
Finance leases 493 6,403
123,386 208,217

7. SECURED DEBTS

Included in bank loans is a loan of £202,366 that is secured by a personal guarantee given by the directors.

8. RELATED PARTY DISCLOSURES

Included in creditors is £130,868 (£116,838) owed to the directors. This amount is interest free and repayable on demand.