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Registered number: 08737510
Mechtech Professionals Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Tungsten Corporate Solutions Ltd
Cardiff Arms Park
Westgate Street
Cardiff
CF10 1JA
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08737510
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 204,563 240,037
204,563 240,037
CURRENT ASSETS
Debtors 5 4,057,310 3,445,648
Cash at bank and in hand 39,733 29,618
4,097,043 3,475,266
Creditors: Amounts Falling Due Within One Year 6 (3,280,908 ) (2,535,950 )
NET CURRENT ASSETS (LIABILITIES) 816,135 939,316
TOTAL ASSETS LESS CURRENT LIABILITIES 1,020,698 1,179,353
PROVISIONS FOR LIABILITIES
Deferred Taxation (32,368 ) (39,950 )
NET ASSETS 988,330 1,139,403
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 988,230 1,139,303
SHAREHOLDERS' FUNDS 988,330 1,139,403
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 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
Mr Jonathan Hann
Director
29/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 100 808,452 808,552
Profit for the year and total comprehensive income - 330,851 330,851
As at 31 March 2024 and 1 April 2024 100 1,139,303 1,139,403
Profit for the year and total comprehensive income - 341,427 341,427
Dividends paid - (492,500) (492,500)
As at 31 March 2025 100 988,230 988,330
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mechtech Professionals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08737510 . The registered office is Unit B 3-4 De Clare Court 5 Sir Alfred Owen Way, Pontygwindy Industrial Estate, Caerphilly, CF83 3HU.
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 20% straight line
Plant & Machinery 20% straight line
Motor Vehicles 33% straight line
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
2.4. 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.
2.5. 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 years 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 assets reflect 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 20 (2024: 18)
20 18
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 22,946 3,272 340,128 40,223
Additions 1,909 - 107,060 -
Disposals - - (109,039 ) -
As at 31 March 2025 24,855 3,272 338,149 40,223
Depreciation
As at 1 April 2024 12,437 3,272 130,742 28,780
Provided during the period 4,706 - 86,183 6,150
Disposals - - (63,142 ) -
As at 31 March 2025 17,143 3,272 153,783 34,930
Net Book Value
As at 31 March 2025 7,712 - 184,366 5,293
As at 1 April 2024 10,509 - 209,386 11,443
Computer Equipment Total
£ £
Cost
As at 1 April 2024 38,321 444,890
Additions 3,218 112,187
Disposals - (109,039 )
As at 31 March 2025 41,539 448,038
Depreciation
As at 1 April 2024 29,622 204,853
Provided during the period 4,725 101,764
Disposals - (63,142 )
As at 31 March 2025 34,347 243,475
Net Book Value
As at 31 March 2025 7,192 204,563
As at 1 April 2024 8,699 240,037
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,960,939 3,075,786
Amounts owed by group undertakings - 144,000
Other debtors 96,371 222,862
4,057,310 3,442,648
Due after more than one year
Other debtors - 3,000
4,057,310 3,445,648
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 88,838 63,483
Other creditors 2,988,545 2,277,287
Taxation and social security 203,525 195,180
3,280,908 2,535,950
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
In the period the share capital was transferred to an Employee Ownership Trust. 
9. Obligations Under Finance Leases and Hire Purchase
There is a future financial obligation of £110,394 relating to finance leases. 
Page 5