M-Tec Drafting (UK) Limited


Directors	Andrew Bernat
	Morgan Lally


Registered Address	Office 5, Business Incubator Kirkcaldy Myregormie Place
	Mitchelston Industrial Estate
	Kirkcaldy
	KY1 3NA


Registered Number	SC351299 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,098		1,653
			1,098		1,653
Current assets
Stocks		6,500		-
Debtors	4	15,927		18,422
Cash at bank and on hand		4,473		12,378
		26,900		30,800
Creditors amounts falling due within one year	5	(118,117)		(118,280)
Net current assets (liabilities)			(91,217)		(87,480)
Total assets less current liabilities			(90,119)		(85,827)
Provisions for liabilities			(209)		(314)
Net assets			(90,328)		(86,141)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(90,330)		(86,143)
Shareholders' funds			(90,328)		(86,141)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 April 2026, and are signed on its behalf by:

Andrew Bernat
Director

Morgan Lally
Director

Registered Company No. SC351299

M-Tec Drafting (UK) Limited

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	4
Fixtures and fittings	15	-
Office Equipment	33	-

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	1,192	4,291	33,175	38,658
At 30 November 25	1,192	4,291	33,175	38,658
Depreciation and impairment
At 01 December 24	521	3,920	32,564	37,005
Charge for year	297	56	202	555
At 30 November 25	818	3,976	32,766	37,560
Net book value
At 30 November 25	374	315	409	1,098
At 30 November 24	671	371	611	1,653

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	14,000	16,000
Other debtors	1,681	2,184
Prepayments and accrued income	246	238
Total	15,927	18,422

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	294	587
Other creditors	116,923	116,923
Accrued liabilities and deferred income	900	770
Total	118,117	118,280