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COMPANY REGISTRATION NUMBER: 05999901

MC Machinery Limited

Filleted Unaudited Financial Statements

31 March 2025

MC Machinery Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 11,560 | 15,097

Current assets

Debtors | 6 | 53,500 |  | 37,707
Cash at bank and in hand | 66,936 |  | 127,404
| --------- |  | ---------
| 120,436 |  | 165,111

Creditors: amounts falling due within one year | 7 | 21,240 |  | 18,946
| --------- |  | ---------
Net current assets |  | 99,196 | 146,165
|  | --------- | ---------
Total assets less current liabilities |  | 110,756 | 161,262

Provisions |  | – | 2,870
|  | --------- | ---------
Net assets |  | 110,756 | 158,392
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 4 | 4
Capital redemption reserve |  | 4 | 4
Profit and loss account |  | 110,748 | 158,384
|  | --------- | ---------
Shareholders funds |  | 110,756 | 158,392
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MC Machinery Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 22 August 2025 , and are signed on behalf of the board by:

Mr M Coe |
Director |

Company registration number: 05999901

MC Machinery Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 23 Arundel Court, Kettering, Northants, NN15 5NR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 | 16,500 | 1,005 | 17,505
Additions | – | 316 | 316
| -------- | ------- | --------
At 31 March 2025 | 16,500 | 1,321 | 17,821
| -------- | ------- | --------
Depreciation |  |  |
At 1 April 2024 | 2,067 | 341 | 2,408
Charge for the year | 3,608 | 245 | 3,853
| -------- | ------- | --------
At 31 March 2025 | 5,675 | 586 | 6,261
| -------- | ------- | --------
Carrying amount |  |  |
At 31 March 2025 | 10,825 | 735 | 11,560
| -------- | ------- | --------
At 31 March 2024 | 14,433 | 664 | 15,097
| -------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 46,228 | 37,319
Other debtors | 7,272 | 388
| -------- | --------
| 53,500 | 37,707
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 10,401 | 3,170
Corporation tax | – | 8,100
Social security and other taxes | 8,638 | 5,584
Other creditors | 2,201 | 2,092
| -------- | --------
| 21,240 | 18,946
| -------- | --------