REGISTERED NUMBER: 02056384 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Hi-Tech Machinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A M Havord

SECRETARY:

C A Havord

REGISTERED OFFICE:

Atlantic House, Unit 4d

Lansbury Business Estate

102 Lower Guildford Road, Knaphill

Woking

Surrey

GU21 2EP

REGISTERED NUMBER:

02056384 (England and Wales)

ACCOUNTANTS:

CSL Partnership Limited

Unit 4D, Lansbury Business Estate

102 Lower Guildford Road

Knaphill

Woking

Surrey

GU21 2EP

FIXED ASSETS

Property, plant and equipment

4

5,730

9,690

CURRENT ASSETS

Inventories

77,648

115,096

Debtors

5

66,039

95,400

Cash at bank and in hand

203,490

430,756

347,177

641,252

CREDITORS

Amounts falling due within one year

6

(24,089

)

(41,702

)

NET CURRENT ASSETS

323,088

599,550

TOTAL ASSETS LESS CURRENT LIABILITIES

328,818

609,240

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

328,798

609,220

SHAREHOLDERS' FUNDS

328,818

609,240

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 director and authorised for issue on 3 March 2026 and were signed by:

A M Havord - Director

1.	STATUTORY INFORMATION

Hi-Tech Machinery 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.

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.

Revenue

Revenue 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.

Improvements to property

-

20% on cost

Motor vehicles

-

25% on cost

Office equipment

-

20 - 34 % straight line on cost

Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.	PROPERTY, PLANT AND EQUIPMENT

Improvements

to

Motor

Office

property

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

5,984

34,110

14,694

54,788

DEPRECIATION

At 1 January 2025

5,984

26,235

12,879

45,098

Charge for year

-

2,625

1,335

3,960

At 31 December 2025

5,984

28,860

14,214

49,058

NET BOOK VALUE

At 31 December 2025

-

5,250

480

5,730

At 31 December 2024

-

7,875

1,815

9,690

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

47,790

76,149

Other debtors

18,249

19,251

66,039

95,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

5,154

21,000

Taxation and social security

16,765

18,622

Other creditors

2,170

2,080

24,089

41,702