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Registered Number: 06964982
England and Wales
MACH ONE ENGINEERING LIMITED
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Mach One Engineering Limited Accountants' Report For the year ended 31 July 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions,we have prepared the accounts which comprise the Income statement, statement of financial position, notes to the financial statements and detailed income statement from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Palmers Business Support Ltd 31 July 2025 .................................................... Palmers Business Support Ltd Palmers Barn Station Road, Long Marston TRING HP23 4QS 15 April 2026 1

Mach One Engineering Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 406,158 |  | 444,616
|  | 406,158 |  | 444,616
Current assets |  |  |
Stocks |  | 220,000 |  | 174,445
Debtors: amounts falling due within one year |  | 165,843 |  | 233,504
Cash at bank and in hand |  | (52,541) |  | (20,574)
|  | 333,302 |  | 387,375
Creditors: amount falling due within one year |  | (625,485) |  | (498,140)
Net current assets |  | (292,183) |  | (110,765)
Total assets less current liabilities |  | 113,975 |  | 333,851
Creditors: amount falling due after more than one year |  | (200,305) |  | (185,408)
Provisions for liabilities |  | (75,072) |  | (107,788)
Net assets |  | (161,402) |  | 40,655
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | (161,404) |  | 40,653
Shareholders' funds |  | (161,402) |  | 40,655
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 April 2026 and were signed on its behalf by:
------------------------------- Christopher Bentley Director
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Mach One Engineering Limited Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information Mach One Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 06964982, registration address Unit 2 Park Street Industrial Estate, Osier Way, Aylesbury, Buckinghamshire, HP20 1EB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. 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. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property | 20% Straight Line
Plant and Machinery | 10% Reducing Balance
Fixtures and Fittings | 20% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 13 (2024 : 13).
3. | Tangible fixed assets
Cost or valuation | Leasehold Property |  | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 10,865 |  | 831,552 |  | 5,387 |  | 847,804
Additions | - |  | 6,459 |  | - |  | 6,459
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 10,865 |  | 838,011 |  | 5,387 |  | 854,263
Depreciation
At 01 August 2024 | 10,864 |  | 386,962 |  | 5,362 |  | 403,188
Charge for year | - |  | 44,894 |  | 23 |  | 44,917
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 10,864 |  | 431,856 |  | 5,385 |  | 448,105
Net book values
Closing balance as at 31 July 2025 | 1 |  | 406,155 |  | 2 |  | 406,158
Opening balance as at 01 August 2024 | 1 |  | 444,590 |  | 25 |  | 444,616
The net book value of Plant and Machinery includes £ 387,007 (2024 £430,008) in respect of assets leased under finance leases or hire purchase contracts.
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