REGISTERED NUMBER: 06996216 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

Machtech Technology 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:

06996216 (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

11,011

15,487

CURRENT ASSETS

Stocks

79,164

58,275

Debtors

5

574,737

957,261

Cash at bank

1,245,584

839,934

1,899,485

1,855,470

CREDITORS

Amounts falling due within one year

6

1,317,547

911,811

NET CURRENT ASSETS

581,938

943,659

TOTAL ASSETS LESS CURRENT LIABILITIES

592,949

959,146

PROVISIONS FOR LIABILITIES

2,753

-

NET ASSETS

590,196

959,146

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

590,193

959,143

590,196

959,146

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 Technology 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

-

20% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 September 2024

10,609

31,348

41,957

Additions

-

1,152

1,152

At 31 August 2025

10,609

32,500

43,109

DEPRECIATION

At 1 September 2024

3,746

22,724

26,470

Charge for year

1,061

4,567

5,628

At 31 August 2025

4,807

27,291

32,098

NET BOOK VALUE

At 31 August 2025

5,802

5,209

11,011

At 31 August 2024

6,863

8,624

15,487

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

487,459

957,261

Other debtors

51,423

-

Directors' current accounts

19,132

-

Prepayments and accrued income

16,723

-

574,737

957,261

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

210,640

176,032

Tax

93,168

98,804

Social security and other taxes

13,348

46,761

VAT

579,002

536,348

Other creditors

382,995

29,645

Directors' current accounts

-

485

Accruals and deferred income

38,394

23,736

1,317,547

911,811