REGISTERED NUMBER: 04940319 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

Mach Acoustics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J P Dos Santos Nunes

SECRETARY:

Ms T A Toal

REGISTERED OFFICE:

3rd Floor

1 York Court

Upper York Street

Bristol

BS2 8QF

REGISTERED NUMBER:

04940319 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

10,773

8,483

CURRENT ASSETS

Stocks

-

13,663

Debtors

5

280,983

316,875

Cash at bank

269,983

330,589

550,966

661,127

CREDITORS

Amounts falling due within one year

6

271,158

204,251

NET CURRENT ASSETS

279,808

456,876

TOTAL ASSETS LESS CURRENT LIABILITIES

290,581

465,359

PROVISIONS FOR LIABILITIES

4

121

NET ASSETS

290,577

465,238

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

9

290,573

465,234

SHAREHOLDERS' FUNDS

290,577

465,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13th October 2025 and were signed by:

Mr J P Dos Santos Nunes - Director

1.	STATUTORY INFORMATION

Mach Acoustics 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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st January 2024

25,220

11,073

5,895

61,741

103,929

Additions

611

-

3,495

5,072

9,178

Disposals

-

(50

)

-

(3,074

)

(3,124

)

At 31st December 2024

25,831

11,023

9,390

63,739

109,983

DEPRECIATION

At 1st January 2024

25,220

9,621

2,947

57,658

95,446

Charge for year

121

1,409

2,275

3,071

6,876

Eliminated on disposal

-

(38

)

-

(3,074

)

(3,112

)

At 31st December 2024

25,341

10,992

5,222

57,655

99,210

NET BOOK VALUE

At 31st December 2024

490

31

4,168

6,084

10,773

At 31st December 2023

-

1,452

2,948

4,083

8,483

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

222,721

285,327

Other debtors

2,072

180

Directors' current accounts

39,271

16,392

Prepayments

16,919

14,976

280,983

316,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

10,245

15,446

Tax

23,080

59,054

Social security and other taxes

10,049

10,941

VAT

121,327

109,482

Other creditors

104,147

7,128

Accrued expenses

2,310

2,200

271,158

204,251

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

16,500

7,600

Between one and five years

4,125

9,500

20,625

17,100

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

3

Ordinary

£1

3

3

1

Ordinary A

£1

1

1

4

4

9.

RESERVES

Retained

earnings

£

At 1st January 2024

465,234

Deficit for the year

(9,661

)

Dividends

(165,000

)

At 31st December 2024

290,573

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2024 and 31st December 2023:

31.12.24

31.12.23

£

£

Mr J P Dos Santos Nunes

Balance outstanding at start of year

16,392

(4

)

Amounts advanced

206,155

199,824

Amounts repaid

(183,276

)

(183,428

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

39,271

16,392

11.	RELATED PARTY DISCLOSURES

At the year-end date £2,072 (2023 - £180) was owed by related parties. No interest is being charged on this loan.