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Registration number: 02786964

Future Machines Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Future Machines Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Future Machines Limited

Company Information

Director | Mr GD Tresidder

Registered office | Unit 20 Fleetway West Business Park 14-16 Wadsworth Road Greenford UB6 7LD

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Future Machines Limited

(Registration number: 02786964)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 35,961 | 53,806
Investments | 6 | 1 | 1
|  | 35,962 | 53,807
Current assets |  |  |
Debtors | 7 | 255,042 | 186,299
Cash at bank and in hand |  | 46,698 | 43,423
|  | 301,740 | 229,722
Creditors: Amounts falling due within one year | 8 | (83,784) | (58,254)
Net current assets |  | 217,956 | 171,468
Total assets less current liabilities |  | 253,918 | 225,275
Creditors: Amounts falling due after more than one year | 8 | - | (8,333)
Net assets |  | 253,918 | 216,942
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 253,818 | 216,842
Shareholders' funds |  | 253,918 | 216,942

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 April 2026

......................................... Mr GD Tresidder Director

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 20 Fleetway West Business Park
14-16 Wadsworth Road
Greenford
UB6 7LD
United Kingdom

These financial statements were authorised for issue by the director on 17 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods or provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Asset class | Depreciation method and rate
Land and buildings | 20% straight line basis
Furniture, fittings and equipment | 25% straight line basis
Plant and equipment | 10% straight line basis
Motor vehicles | 25% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 5 & 10 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 3).

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 August 2024 | 188,504 | 188,504
At 31 July 2025 | 188,504 | 188,504
Amortisation
At 1 August 2024 | 188,504 | 188,504
At 31 July 2025 | 188,504 | 188,504
Carrying amount
At 31 July 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 August 2024 | 45,421 | 6,704 | 11,115 | 778,001 | 841,241
Additions | - | - | - | 4,975 | 4,975
Disposals | - | - | (11,115) | (5,363) | (16,478)
At 31 July 2025 | 45,421 | 6,704 | - | 777,613 | 829,738
Depreciation
At 1 August 2024 | 45,421 | 6,704 | 11,115 | 724,195 | 787,435
Charge for the year | - | - | - | 22,820 | 22,820
Eliminated on disposal | - | - | (11,115) | (5,363) | (16,478)
At 31 July 2025 | 45,421 | 6,704 | - | 741,652 | 793,777
Carrying amount
At 31 July 2025 | - | - | - | 35,961 | 35,961
At 31 July 2024 | - | - | - | 53,806 | 53,806

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of short leasehold land and buildings.

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1 | 1

Subsidiaries | £
Cost or valuation
At 1 August 2024 | 150,000
Provision
At 1 August 2024 | 149,999
Carrying amount
At 31 July 2025 | 1
At 31 July 2024 | 1

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 932 | 16,800
Prepayments | 1,564 | 3,455
Other debtors | 252,546 | 166,044
| 255,042 | 186,299

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 8,334 | 9,999
Trade creditors |  | 10,844 | 10,818
Taxation and social security |  | 9,917 | -
Accruals and deferred income |  | 4,500 | 4,500
Other creditors |  | 31,591 | 24,437
Corporation tax liability |  | 18,598 | 8,500
|  | 83,784 | 58,254

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 8,333

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 8,333

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,334 | 9,999

Future Machines Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £73,008 (2024 - £113,980).