MC TECHNICAL SERVICES LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04129609

MC TECHNICAL SERVICES LIMITED

Filleted Unaudited Financial Statements

31 August 2025

MC TECHNICAL SERVICES LIMITED

Statement of Financial Position

31 August 2025

	31 Aug 25		31 Mar 24
Note	£	£	£

Fixed assets

Intangible assets	5	–	1
Tangible assets	6	–	3,957
		----	-------
		–	3,958

Current assets

Stocks		–	49,600
Debtors	7	18,678	120,576
Cash at bank and in hand		12,118	182,228
		--------	---------
		30,796	352,404

Creditors: amounts falling due within one year	8	12,118		164,690
		--------		---------
Net current assets			18,678	187,714
			--------	---------
Total assets less current liabilities			18,678	191,672

Provisions

Taxation including deferred tax	–	750
	--------	---------
Net assets	18,678	190,922
	--------	---------

Capital and reserves

Called up share capital	128	128
Profit and loss account	18,550	190,794
	--------	---------
Shareholders funds	18,678	190,922
	--------	---------

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 period ending 31 August 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 period 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 TECHNICAL SERVICES LIMITED

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:

Mr M Coe

Director

Company registration number: 04129609

MC TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

Period from 1 April 2024 to 31 August 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, 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less tax.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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.

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:

Leasehold property improvements	-	50% straight line
Plant & equipment	-	25% reducing balance
Office equipment	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 4 (2024: 4 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2024	20,000
Additions	–
Disposals of previously acquired businesses	( 20,000)
	--------
At 31 August 2025	–
	--------
Amortisation
At 1 April 2024	19,999
Charge for the period	–
Disposals of previously acquired businesses	( 19,999)
	--------
At 31 August 2025	–
	--------
Carrying amount
At 31 August 2025	–
	--------
At 31 March 2024	1
	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	1,060	27,805	4,499	18,095	51,459
Disposals	( 1,060)	( 27,805)	( 4,499)	( 18,095)	( 51,459)
	-------	--------	-------	--------	--------
At 31 August 2025	–	–	–	–	–
	-------	--------	-------	--------	--------
Depreciation
At 1 April 2024	1,060	26,834	3,627	15,981	47,502
Disposals	( 1,060)	( 26,834)	( 3,627)	( 15,981)	( 47,502)
	-------	--------	-------	--------	--------
At 31 August 2025	–	–	–	–	–
	-------	--------	-------	--------	--------
Carrying amount
At 31 August 2025	–	–	–	–	–
	-------	--------	-------	--------	--------
At 31 March 2024	–	971	872	2,114	3,957
	-------	--------	-------	--------	--------

7. Debtors

	31 Aug 25	31 Mar 24
	£	£
Trade debtors	–	113,209
Other debtors	18,678	7,367
	--------	---------
	18,678	120,576
	--------	---------

8. Creditors: amounts falling due within one year

	31 Aug 25	31 Mar 24
	£	£
Trade creditors	–	61,531
Corporation tax	–	22,080
Social security and other taxes	–	28,711
Other creditors	12,118	52,368
	--------	---------
	12,118	164,690
	--------	---------

9. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 36,250 (2024: £Nil).