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Company registration number: 10195545







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


MACROTECH U.K. LIMITED






































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MACROTECH U.K. LIMITED
 


 
COMPANY INFORMATION


Director
Mr Y Blackman 




Registered number
10195545



Registered office
Unit 7
Camberley Business Centre

Bracebridge

Camberley

Surrey

GU15 3DP




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP




 


MACROTECH U.K. LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4

 


MACROTECH U.K. LIMITED
REGISTERED NUMBER:10195545



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
3,552
662

Debtors: amounts falling due within one year
 4 
50,383
38,721

Cash at bank and in hand
  
793
106

  
54,728
39,489

Creditors: amounts falling due within one year
 5 
(490,175)
(406,257)

Net current liabilities
  
 
 
(435,447)
 
 
(366,768)

Total assets less current liabilities
  
(435,447)
(366,768)

  

Net liabilities
  
(435,447)
(366,768)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(435,547)
(366,868)

  
(435,447)
(366,768)


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


Mr Y Blackman
Director

Date: 29 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1
 


MACROTECH U.K. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Macrotech U.K. Limited is a private company limited by shares and incorporated in England and Wales. The principal place of business is Unit 7, Camberley Business Centre, Bracebridge, Camberley, GU15 3DP.
 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date, the company had net liabilities of £435,447 (2023: £366,768). The company has the ongoing support from its director and an associated company which enables the company to meet creditors as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is generated via the sale of office equipment and stationery.

 
2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 2
 


MACROTECH U.K. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).







4.


Debtors

2024
2023
£
£


Trade debtors
34,600
-

Tax recoverable
15,783
38,721

50,383
38,721



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
13,390
42,509

Other taxation and social security
6,379
6,709

Other creditors
467,006
353,839

Accruals and deferred income
3,400
3,200

490,175
406,257


Page 3
 


MACROTECH U.K. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Commitments under operating leases

At 31 December 2024 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
22,332
22,332

22,332
22,332

 
Page 4