1 February 2024 v2025.69.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP075092112024-02-012025-01-31075092112025-01-31075092112024-01-3107509211core:WithinOneYear2025-01-3107509211core:WithinOneYear2024-01-3107509211core:ShareCapital2025-01-3107509211core:ShareCapital2024-01-3107509211core:RetainedEarningsAccumulatedLosses2025-01-3107509211core:RetainedEarningsAccumulatedLosses2024-01-3107509211bus:Director12024-02-012025-01-3107509211bus:RegisteredOffice2024-02-012025-01-31075092112023-02-012024-01-3107509211core:PlantMachinery2024-02-01075092112024-02-0107509211core:PlantMachinery2024-02-012025-01-3107509211core:PlantMachinery2025-01-3107509211core:PlantMachinery2024-01-310750921112024-02-012025-01-3107509211countries:EnglandWales2024-02-012025-01-3107509211bus:AuditExemptWithAccountantsReport2024-02-012025-01-3107509211bus:PrivateLimitedCompanyLtd2024-02-012025-01-3107509211bus:SmallEntities2024-02-012025-01-3107509211bus:FullAccounts2024-02-012025-01-31
Company registration number:
07509211
Total Machine Support Ltd
Unaudited Filleted Financial Statements for the year ended
31 January 2025
Total Machine Support Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Total Machine Support Ltd
Year ended
31 January 2025
As described on the statement of financial position, the Board of Directors of
Total Machine Support Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 January 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NJD Consulting Ltd.
16 Cornel
Ammington
Tamworth
Staffordshire
B77 4EF
United Kingdom
Total Machine Support Ltd
Statement of Financial Position
31 January 2025
20252024
Note££
Fixed assets    
Tangible assets 5
44,723
 
18,091
 
Current assets    
Debtors 6
327,473
 
298,894
 
Cash at bank and in hand
318,213
 
219,312
 
645,686
 
518,206
 
Creditors: amounts falling due within one year 7
(435,655
 )
(335,270
 )
Net current assets
210,031
 
182,936
 
Total assets less current liabilities 254,754   201,027  
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
254,753
 
201,026
 
Shareholders funds
254,754
 
201,027
 
For the year ending
31 January 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
29 October 2025
, and are signed on behalf of the board by:
Mr L Garratt
Director
Company registration number:
07509211
Total Machine Support Ltd
Notes to the Financial Statements
Year ended
31 January 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
4b Ash Grove
,
Burntwood
,
Staffs
,
WS7 4TG
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
14
(2024:
10.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 February 2024
 -  
33,813
 
33,813
 
Additions -  
30,250
 
30,250
 
At
31 January 2025
 -  
64,063
 
64,063
 
Depreciation      
At
1 February 2024
 -  
15,722
 
15,722
 
Charge -  
3,618
 
3,618
 
At
31 January 2025
 -  
19,340
 
19,340
 
Carrying amount      
At
31 January 2025
 -  
44,723
 
44,723
 
At 31 January 2024 -  
18,091
 
18,091
 

6 Debtors

20252024
££
Trade debtors
323,866
 
295,388
 
Other debtors
3,607
 
3,506
 
327,473
 
298,894
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
165,421
 
166,530
 
Trade creditors
35,579
 
50,359
 
Taxation and social security
231,040
 
117,236
 
Other creditors
3,615
 
1,145
 
435,655
 
335,270