REGISTERED NUMBER: 08939342 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

M-Tech Garage Services Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

M Baker

SECRETARY:

REGISTERED OFFICE:

Unit 3 Silverdale

Meadow Road

Worthing

Sussex

BN11 2RZ

REGISTERED NUMBER:

08939342 (England and Wales)

ACCOUNTANTS:

JDA Tax & Accountancy Services Ltd

Suites 2 & 3

Marine Trade Center

Lockside

Brighton Marina Village

Sussex

BN2 5HA

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of providing auto repairs

DIRECTOR

M Baker held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Baker - Director

4 December 2025

TURNOVER

928,752

838,879

Cost of sales

388,574

319,208

GROSS PROFIT

540,178

519,671

Administrative expenses

328,594

300,766

OPERATING PROFIT

4

211,584

218,905

Interest payable and similar expenses

729

701

PROFIT BEFORE TAXATION

210,855

218,204

Tax on profit

51,547

55,449

PROFIT FOR THE FINANCIAL YEAR

159,308

162,755

FIXED ASSETS

Tangible assets

5

37,463

29,417

CURRENT ASSETS

Debtors

6

224,066

93,729

Cash at bank and in hand

459,534

507,965

683,600

601,694

CREDITORS

Amounts falling due within one year

7

158,615

156,594

NET CURRENT ASSETS

524,985

445,100

TOTAL ASSETS LESS CURRENT LIABILITIES

562,448

474,517

CREDITORS

Amounts falling due after more than one year

8

34,875

45,820

NET ASSETS

527,573

428,697

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

527,572

428,696

SHAREHOLDERS' FUNDS

527,573

428,697

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 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

M Baker - Director

1.	STATUTORY INFORMATION

M-Tech Garage Services 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.	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.

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.

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 6 (2024 - 6 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

13,148

9,806

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

170,385

Additions

21,194

At 31 March 2025

191,579

DEPRECIATION

At 1 April 2024

140,968

Charge for year

13,148

At 31 March 2025

154,116

NET BOOK VALUE

At 31 March 2025

37,463

At 31 March 2024

29,417

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

99,169

91,669

Other debtors

124,897

2,060

224,066

93,729

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

106,317

92,805

Taxation and social security

52,298

63,789

158,615

156,594

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

34,875

45,820