REGISTERED NUMBER: 04377232 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

MECHPLANT NORTH WEST LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Ashworth

H E Jones

REGISTERED OFFICE:

Burn Farm

Buckstones Road

Grains Bar

Oldham

OL1 4ST

REGISTERED NUMBER:

04377232 (England and Wales)

FIXED ASSETS

Tangible assets

4

4,475,083

4,620,545

CURRENT ASSETS

Debtors

5

871,722

913,569

Cash at bank and in hand

599,848

254,842

1,471,570

1,168,411

CREDITORS

Amounts falling due within one year

6

1,268,762

1,711,918

NET CURRENT ASSETS/(LIABILITIES)

202,808

(543,507

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,677,891

4,077,038

CREDITORS

Amounts falling due after more than one year

7

(778,340

)

(850,183

)

PROVISIONS FOR LIABILITIES

(483,038

)

(539,891

)

NET ASSETS

3,416,513

2,686,964

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

-

363,302

Retained earnings

3,416,413

2,323,562

3,416,513

2,686,964

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by:

R Ashworth - Director

1.	STATUTORY INFORMATION

Mechplant North West 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.

Plant and machinery etc

-

20% on reducing balance and at variable rates on reducing balance

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

5,695,526

Additions

1,852,948

Disposals

(562,490

)

At 31 March 2025

6,985,984

DEPRECIATION

At 1 April 2024

1,074,981

Charge for year

1,662,197

Eliminated on disposal

(226,277

)

At 31 March 2025

2,510,901

NET BOOK VALUE

At 31 March 2025

4,475,083

At 31 March 2024

4,620,545

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

386,396

476,602

Amounts owed by associates

485,326

412,896

Other debtors

-

24,071

871,722

913,569

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,261

1,702

Hire purchase contracts and finance leases

482,820

527,468

Trade creditors

38,351

66,671

Amounts owed to associates

137,132

1,054,232

Taxation and social security

118,820

60,437

Other creditors

489,378

1,408

1,268,762

1,711,918

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts and finance leases

778,340

850,183