REGISTERED NUMBER: 05833121 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

Machtech (Wakefield) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Ridge

S C Parkin

REGISTERED OFFICE:

Unit 9 Thornes Moor Road

Wakefield

WF2 8NZ

REGISTERED NUMBER:

05833121 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Tangible assets

4

165,194

21,400

Investments

5

3

3

165,197

21,403

CURRENT ASSETS

Debtors

6

416,180

20,440

Cash at bank

22,373

72,679

438,553

93,119

CREDITORS

Amounts falling due within one year

7

75,397

72,097

NET CURRENT ASSETS

363,156

21,022

TOTAL ASSETS LESS CURRENT LIABILITIES

528,353

42,425

CREDITORS

Amounts falling due after more than one year

8

85,085

25,262

NET ASSETS

443,268

17,163

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

443,260

17,155

443,268

17,163

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 6 March 2026 and were signed on its behalf by:

S C Parkin - Director

1.	STATUTORY INFORMATION

Machtech (Wakefield) 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.

Turnover

Turnover 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.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

133,223

-

22,066

155,289

Additions

155,021

1,000

19,375

175,396

Disposals

(41,733

)

-

(6,875

)

(48,608

)

At 31 August 2025

246,511

1,000

34,566

282,077

DEPRECIATION

At 1 September 2024

121,132

-

12,757

133,889

Charge for year

12,887

333

7,171

20,391

Eliminated on disposal

(14,647

)

-

(22,750

)

(37,397

)

At 31 August 2025

119,372

333

(2,822

)

116,883

NET BOOK VALUE

At 31 August 2025

127,139

667

37,388

165,194

At 31 August 2024

12,091

-

9,309

21,400

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 September 2024

and 31 August 2025

3

NET BOOK VALUE

At 31 August 2025

3

At 31 August 2024

3

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

360,344

17,573

VAT

24,361

2,867

Deferred tax asset

Tax losses carried forward

31,475

-

416,180

20,440

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

25,400

-

Tax

16,754

25,645

Other creditors

17,291

-

Directors' current accounts

14,752

45,252

Accruals and deferred income

1,200

1,200

75,397

72,097

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

11,012

25,262

Hire purchase contracts

74,073

-

85,085

25,262