REGISTERED NUMBER: 05411685 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRODUCTION TECHNOLOGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Sankey

A W Sankey

W Sankey

SECRETARY:

Mrs K Sankey

REGISTERED OFFICE:

1st Floor

264 Manchester Road

Warrington

Cheshire

WA1 3RB

REGISTERED NUMBER:

05411685 (England and Wales)

ACCOUNTANTS:

WatkinsonBlack

1st Floor

264 Manchester Road

Warrington

Cheshire

WA1 3RB

FIXED ASSETS

Tangible assets

4

74,598

60,182

CURRENT ASSETS

Stocks

500

500

Debtors

5

30,260

51,643

Cash at bank and in hand

76,436

35,604

107,196

87,747

CREDITORS

Amounts falling due within one year

6

32,338

39,854

NET CURRENT ASSETS

74,858

47,893

TOTAL ASSETS LESS CURRENT LIABILITIES

149,456

108,075

CREDITORS

Amounts falling due after more than one year

7

46,913

19,923

NET ASSETS

102,543

88,152

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

102,443

88,052

102,543

88,152

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mrs K Sankey - Director

1.	STATUTORY INFORMATION

Production Technology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

170,626

Additions

75,343

Disposals

(48,750

)

At 31 March 2025

197,219

DEPRECIATION

At 1 April 2024

110,444

Charge for year

24,365

Eliminated on disposal

(12,188

)

At 31 March 2025

122,621

NET BOOK VALUE

At 31 March 2025

74,598

At 31 March 2024

60,182

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

30,260

51,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,676

2,676

Taxation and social security

28,089

17,369

Other creditors

1,573

19,809

32,338

39,854

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

46,913

19,923