REGISTERED NUMBER: 12553578 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

MACHINERY & EQUIPMENT RENTAL SOLUTIONS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

S S M Khalid

G P Humphreys

Registered office:

Northern Assurance Buildings

9-21 Princess Street

Manchester

Manchester

M2 4DN

Registered number:

12553578 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Fixed assets

Intangible assets

5

145,830

129,730

Tangible assets

6

3,008

5,284

148,838

135,014

Current assets

Debtors

7

30,055

74,465

Cash at bank

18,294

49,916

48,349

124,381

Creditors

Amounts falling due within one year

8

741,303

403,120

Net current liabilities

(692,954

)

(278,739

)

Total assets less current liabilities

(544,116

)

(143,725

)

Capital and reserves

Called up share capital

9

1

1

Retained earnings

(544,117

)

(143,726

)

Shareholders' funds

(544,116

)

(143,725

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

S S M Khalid - Director

1.	Statutory information

Machinery & Equipment Rental Solutions Ltd 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

As at 30 April 2025 the company had net current liabilities of £692,954 (2024 - £278,739). The company is dependent on the continued support of one of the directors who has confirmed his commitment to continue to provide the necessary support as long as the company needs it.

On this basis the directors considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that might be necessary if the director were not to provide further support.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software

The costs in relation to the development of the company's online platform are capitalised. On completion of the platform the costs will be amortised on a straight line basis over a period of five years.

Tangible fixed assets

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

4.	Employees and directors

The average number of employees during the year was 4 (2024 - 2 ) .

5.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 May 2024

129,730

Additions

16,100

At 30 April 2025

145,830

Net book value

At 30 April 2025

145,830

At 30 April 2024

129,730

6.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 May 2024

and 30 April 2025

6,896

Depreciation

At 1 May 2024

1,612

Charge for year

2,276

At 30 April 2025

3,888

Net book value

At 30 April 2025

3,008

At 30 April 2024

5,284

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

30,055

74,465

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

1,104

Social security and other taxes

7,309

3,683

Other creditors

1,250

-

Directors' current accounts

730,658

396,160

Accrued expenses

2,086

2,173

741,303

403,120

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1