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Registered number: 06797972
Map Mechanical Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Paramount Accountancy WS Ltd
Wakefield Suite, The Stables Lockwood Park
Huddersfield
West Yorkshire
HD4 6EN
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Director Mr Arran Crabtree
Company Number 06797972
Registered Office Wakefield Suite, Lockwood
Lockwood
Huddersfield
HD4 6EN
Accountants Paramount Accountancy WS Ltd
Wakefield Suite, The Stables Lockwood Park
Huddersfield
West Yorkshire
HD4 6EN
Page 1
Page 2
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the statement of financial position as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
8 July 2025
Paramount Accountancy WS Ltd
Wakefield Suite, The Stables Lockwood Park
Huddersfield
West Yorkshire
HD4 6EN
Page 2
Page 3
Statement of Financial Position
Registered number: 06797972
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 186,849 176,545
186,849 176,545
CURRENT ASSETS
Stocks 5 8,000 3,000
Debtors 6 78,044 187,605
Cash at bank and in hand 4,683 25,235
90,727 215,840
Creditors: Amounts Falling Due Within One Year 7 (346,155 ) (407,758 )
NET CURRENT ASSETS (LIABILITIES) (255,428 ) (191,918 )
TOTAL ASSETS LESS CURRENT LIABILITIES (68,579 ) (15,373 )
Creditors: Amounts Falling Due After More Than One Year 8 (141,837 ) (141,155 )
NET LIABILITIES (210,416 ) (156,528 )
CAPITAL AND RESERVES
Called up share capital 10 10 10
Income Statement (210,426 ) (156,538 )
SHAREHOLDERS' FUNDS (210,416) (156,528)
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Page 4
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have 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 Income Statement.
On behalf of the board
Mr Arran Crabtree
Director
8 July 2025
The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Map Mechanical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06797972 . The registered office is Wakefield Suite, Lockwood , Lockwood, Huddersfield, HD4 6EN.
2. Accounting Policies
2.1. 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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Freehold 25% Reducing balance
Leasehold 25% Reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. 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 income statement 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 the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 17)
10 17
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2024 - 7,142 41,424 260,159
Additions 6,054 - 2,854 77,990
Disposals - (7,142 ) - (97,624 )
As at 31 March 2025 6,054 - 44,278 240,525
Depreciation
As at 1 April 2024 - 2,678 23,211 125,951
Provided during the period 430 - 4,844 37,053
Disposals - (2,678 ) - (72,718 )
As at 31 March 2025 430 - 28,055 90,286
Net Book Value
As at 31 March 2025 5,624 - 16,223 150,239
As at 1 April 2024 - 4,464 18,213 134,208
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Fixtures & Fittings Total
£ £
Cost
As at 1 April 2024 33,159 341,884
Additions - 86,898
Disposals - (104,766 )
As at 31 March 2025 33,159 324,016
Depreciation
As at 1 April 2024 13,499 165,339
Provided during the period 4,897 47,224
Disposals - (75,396 )
As at 31 March 2025 18,396 137,167
Net Book Value
As at 31 March 2025 14,763 186,849
As at 1 April 2024 19,660 176,545
5. Stocks
2025 2024
£ £
Stock 8,000 3,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 36,136 104,354
Other debtors 41,908 83,251
78,044 187,605
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 47,329 35,903
Trade creditors 187,925 227,659
Bank loans and overdrafts 27,954 26,318
Other creditors 77,917 117,647
Taxation and social security 5,030 231
346,155 407,758
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 103,894 75,858
Bank loans 37,943 65,297
141,837 141,155
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 47,329 35,903
Later than one year and not later than five years 103,894 75,858
151,223 111,761
151,223 111,761
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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