Machbrook Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02145026

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,937		37,405
Investment Properties	5		530,708		530,708

			555,645		568,113
CURRENT ASSETS
Stocks	6	22,597		113,554
Debtors	7	183,398		250,777
Cash at bank and in hand		528,339		526,020

		734,334		890,351
Creditors: Amounts Falling Due Within One Year	8	(270,176 )		(420,706 )

NET CURRENT ASSETS (LIABILITIES)			464,158		469,645

TOTAL ASSETS LESS CURRENT LIABILITIES			1,019,803		1,037,758

Creditors: Amounts Falling Due After More Than One Year	9		(78,263 )		(106,043 )

NET ASSETS			941,540		931,715

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			941,440		931,615

SHAREHOLDERS' FUNDS			941,540		931,715

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Machbrook Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 directors acknowledge their 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 Jay Thakrar

Director

19/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Machbrook Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02145026 . The registered office is Faraday House, 150b High Street, Ruislip, Middlesex, HA4 8LJ.

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.

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:

Motor Vehicles	25% Reducing balance method
Fixtures & Fittings	15% Reducing balance method

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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.

2.6. 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.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	3	3

	3	3

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Machbrook Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	72,534	620	73,154

As at 31 December 2024	72,534	620	73,154

Depreciation
As at 1 January 2024	35,130	619	35,749
Provided during the period	12,468	-	12,468

As at 31 December 2024	47,598	619	48,217

Net Book Value
As at 31 December 2024	24,936	1	24,937

As at 1 January 2024	37,404	1	37,405

5. Investment Property

	2024
	£
Fair Value
As at 1 January 2024 and 31 December 2024	530,708

6. Stocks

	2024	2023
	£	£
Finished goods	22,597	113,554

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	21,155	34,744
Other debtors	149,975	149,255
VAT	12,268	66,778

	183,398	250,777

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	106,481	241,888
Bank loans and overdrafts	33,661	30,243
Corporation tax	23,784	7,796
Other taxes and social security	1,085	1,133
Other creditors	10,777	14,620
Accruals and deferred income	10,141	14,796
Directors' loan accounts	84,247	110,230

	270,176	420,706

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Machbrook Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

The loan is secured by way of a debenture on various assets and undertakings of the company incorporating a first legal charge of the freehold property of the company.

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	78,263	106,043

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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