Company Registration No. 14195979 (England and Wales)
Mechatronic Engineering Resources Ltd
Unaudited accounts
for the year ended 31 July 2025
Mechatronic Engineering Resources Ltd
Unaudited accounts
Contents
Mechatronic Engineering Resources Ltd
Company Information
for the year ended 31 July 2025
Directors
Stephen Hare
James Hare
Company Number
14195979 (England and Wales)
Registered Office
7 Thames Way
Worthing
BN13 3LA
England
Accountants
Arandur Accounting Limited
3 Mersey Road
Worthing
West Sussex
BN13 3NQ
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Mechatronic Engineering Resources Ltd
for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mechatronic Engineering Resources Ltd for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of Mechatronic Engineering Resources Ltd, as a body, in accordance with the terms of our engagement letter dated 14 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of Mechatronic Engineering Resources Ltd and state those matters that we have agreed to state to the Board of Directors of Mechatronic Engineering Resources Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mechatronic Engineering Resources Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Mechatronic Engineering Resources Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Mechatronic Engineering Resources Ltd. You consider that Mechatronic Engineering Resources Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Mechatronic Engineering Resources Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Arandur Accounting Limited
Member in Practice
3 Mersey Road
Worthing
West Sussex
BN13 3NQ
30 November 2025
Mechatronic Engineering Resources Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
9,177
5,900
Cash at bank and in hand
480,778
95,957
Creditors: amounts falling due within one year
(202,230)
(56,567)
Net current assets
361,859
133,904
Total assets less current liabilities
371,036
139,804
Provisions for liabilities
Net assets
368,742
139,804
Called up share capital
1
1
Profit and loss account
368,741
139,803
Shareholders' funds
368,742
139,804
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 November 2025 and were signed on its behalf by
Stephen Hare
Director
Company Registration No. 14195979
Mechatronic Engineering Resources Ltd
Notes to the Accounts
for the year ended 31 July 2025
Mechatronic Engineering Resources Ltd is a private company, limited by shares, registered in England and Wales, registration number 14195979. The registered office is 7 Thames Way, Worthing, BN13 3LA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The directors consider it appropriate to prepare the financial statements on a going concern basis.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Mechatronic Engineering Resources Ltd
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
83,311
94,514
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
101,792
31,677
Loans from directors
60,000
-
7
Deferred taxation
2025
2024
Accelerated capital allowances
2,294
-
Charged to the profit and loss account
2,294
-
Provision at end of year
2,294
-
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Mechatronic Engineering Resources Ltd
Notes to the Accounts
for the year ended 31 July 2025
9
Transactions with related parties
During the year, the company entered into the following transactions with directors:
Loans from directors: £60,000 outstanding at year end as a result of dividends remaining unpaid at year end.
No other related party transactions requiring disclosure under FRS 102 Section 1A occurred.
10
Average number of employees
During the year the average number of employees was 12 (2024: 6).