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REGISTERED NUMBER: 11823735 (England and Wales)















Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Machine Control Design Limited

Machine Control Design Limited (Registered number: 11823735)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Machine Control Design Limited

Company Information
for the Year Ended 28 February 2025







DIRECTOR: S P McDonald





REGISTERED OFFICE: Russell Chambers
61A North Street
Keighley
West Yorkshire
BD21 3DS





REGISTERED NUMBER: 11823735 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS

Machine Control Design Limited (Registered number: 11823735)

Statement of Financial Position
28 February 2025

28.2.25 29.2.24
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,078 1,396

CURRENT ASSETS
Debtors 6 - 1,858
Cash at bank 166 86
166 1,944
CREDITORS
Amounts falling due within one year 7 (32,220 ) (24,931 )
NET CURRENT LIABILITIES (32,054 ) (22,987 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(30,976

)

(21,591

)

PROVISIONS FOR LIABILITIES 8 (205 ) (265 )
NET LIABILITIES (31,181 ) (21,856 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (31,281 ) (21,956 )
SHAREHOLDERS' FUNDS (31,181 ) (21,856 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

Machine Control Design Limited (Registered number: 11823735)

Statement of Financial Position - continued
28 February 2025



The financial statements were approved by the director and authorised for issue on 29 April 2025 and were signed by:





S P McDonald - Director


Machine Control Design Limited (Registered number: 11823735)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Machine Control Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These accounts have been prepared on a going concern basis and the directors will continue to support the company for the foreseeable future.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Machine Control Design Limited (Registered number: 11823735)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 March 2024
and 28 February 2025 1,176 867 5,252 7,295
DEPRECIATION
At 1 March 2024 235 501 5,163 5,899
Charge for year 188 92 38 318
At 28 February 2025 423 593 5,201 6,217
NET BOOK VALUE
At 28 February 2025 753 274 51 1,078
At 29 February 2024 941 366 89 1,396

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors - 624
Other debtors - 1,102
Prepayments - 132
- 1,858

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Tax 5,736 13,880
Other creditors 21,647 6,497
Directors' current accounts 3,451 3,452
Accrued expenses 1,386 1,102
32,220 24,931

8. PROVISIONS FOR LIABILITIES
28.2.25 29.2.24
£    £   
Deferred tax 205 265

Deferred
tax
£   
Balance at 1 March 2024 265
Credit to Statement of Income and Retained Earnings during year (60 )
Balance at 28 February 2025 205

Machine Control Design Limited (Registered number: 11823735)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25 29.2.24
£    £   
S P McDonald
Balance outstanding at start of year (3,451 ) 7,961
Amounts advanced - 43,170
Amounts repaid - (54,582 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,451 ) (3,451 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is S P McDonald.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Machine Control Design Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Machine Control Design Limited for the year ended 28 February 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Machine Control Design Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Machine Control Design Limited and state those matters that we have agreed to state to the director of Machine Control Design Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Machine Control Design Limited and its director for our work or for this report.

It is your duty to ensure that Machine Control Design Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Machine Control Design Limited. You consider that Machine Control Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Machine Control Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS


29 April 2025