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Company Registration No. 10926477 (England and Wales)
Mowertec Limited Unaudited accounts for the year ended 31 August 2025
Mowertec Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mowertec Limited Company Information for the year ended 31 August 2025
Directors
Kelly Fulcher-Arnold Ryan Hanchett
Company Number
10926477 (England and Wales)
Accountants
Worthwhile Accountancy Farthingworth 4 Lynford Road Mundford Norfolk IP26 5HN
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Mowertec Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
598
1,148
Current assets
Inventories
17,458
17,458
Debtors
5
15,945
27,077
Cash at bank and in hand
100
2,612
33,503
47,147
Creditors: amounts falling due within one year
6
(21,790)
(18,205)
Net current assets
11,713
28,942
Net assets
12,311
30,090
Capital and reserves
Called up share capital
100
100
Profit and loss account
12,211
29,990
Shareholders' funds
12,311
30,090
For the year ending 31 August 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 7 April 2026 and were signed on its behalf by
Kelly Fulcher-Arnold Director Company Registration No. 10926477
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Mowertec Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Mowertec Limited is a private company, limited by shares, registered in England and Wales, registration number 10926477.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
25% reducing balance
Computer equipment
33.3% straight line
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
895
2,377
3,272
Additions
-
328
328
At 31 August 2025
895
2,705
3,600
Depreciation
At 1 September 2024
315
1,809
2,124
Charge for the year
295
583
878
At 31 August 2025
610
2,392
3,002
Net book value
At 31 August 2025
285
313
598
At 31 August 2024
580
568
1,148
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Mowertec Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,770
13,515
Amounts due from group undertakings etc.
7,175
13,467
15,945
26,982
Amounts falling due after more than one year
Trade debtors
-
95
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,624
2,627
Trade creditors
3,874
2,919
Taxes and social security
3,186
2,562
Other creditors
-
462
Loans from directors
12,206
8,785
Accruals
900
850
21,790
18,205
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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