REGISTERED NUMBER: 08600185 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

MECH SELECTED SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr AJ Kendrick

Mr JR Mason

REGISTERED OFFICE:

3 Selbury Drive

Oadby

Leicester

LE2 5NG

REGISTERED NUMBER:

08600185 (England and Wales)

FIXED ASSETS

Intangible assets

4

129

193

Tangible assets

5

45,318

67,945

45,447

68,138

CURRENT ASSETS

Debtors

6

244,588

25,439

Cash at bank

185,559

310,689

430,147

336,128

CREDITORS

Amounts falling due within one year

7

232,425

153,942

NET CURRENT ASSETS

197,722

182,186

TOTAL ASSETS LESS CURRENT LIABILITIES

243,169

250,324

CREDITORS

Amounts falling due after more than one year

8

(3,361

)

(12,676

)

PROVISIONS FOR LIABILITIES

(10,849

)

(16,090

)

NET ASSETS

228,959

221,558

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

228,860

221,459

SHAREHOLDERS' FUNDS

228,959

221,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 26 November 2025 and were signed on its behalf by:

Mr AJ Kendrick - Director

Mr JR Mason - Director

1.	STATUTORY INFORMATION

Mech Selected Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue comprises the fair value for the sale of goods and services excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on dispatch of the goods.

Intangible fixed assets

Intangible fixed assets, being the amount paid in connection with the development of the website in 2015 and further development in 2018, are being amortised over the estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2024

and 31 July 2025

4,550

AMORTISATION

At 1 August 2024

4,357

Charge for year

64

At 31 July 2025

4,421

NET BOOK VALUE

At 31 July 2025

129

At 31 July 2024

193

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

96,170

11,375

107,545

Disposals

(34,046

)

-

(34,046

)

At 31 July 2025

62,124

11,375

73,499

DEPRECIATION

At 1 August 2024

31,508

8,092

39,600

Charge for year

7,219

1,084

8,303

Eliminated on disposal

(19,722

)

-

(19,722

)

At 31 July 2025

19,005

9,176

28,181

NET BOOK VALUE

At 31 July 2025

43,119

2,199

45,318

At 31 July 2024

64,662

3,283

67,945

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

96,170

Disposals

(34,046

)

At 31 July 2025

62,124

DEPRECIATION

At 1 August 2024

31,508

Charge for year

7,219

Eliminated on disposal

(19,722

)

At 31 July 2025

19,005

NET BOOK VALUE

At 31 July 2025

43,119

At 31 July 2024

64,662

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

46,127

24,596

Amounts owed by group undertakings

197,925

-

Other debtors

99

99

Prepayments

437

744

244,588

25,439

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,315

10,923

Trade creditors

6,233

15,016

Taxation

10,813

11,365

Social security and other taxes

3,621

2,661

VAT

5,609

4,090

Other creditors

178,921

96,698

Accrued expenses

17,913

13,189

232,425

153,942

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,361

12,676