M-TECH ENGINEERING (DERBY) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Newton

REGISTERED OFFICE:

Unit 12a

Darley Abbey Mills Darley Abbey

Derby

Derbyshire

DE22 1DZ

REGISTERED NUMBER:

04793050 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Tangible assets

4

81,367

90,408

CURRENT ASSETS

Debtors

5

10,300

25,000

Cash at bank and in hand

10,148

3,228

20,448

28,228

CREDITORS

Amounts falling due within one year

6

65,039

91,345

NET CURRENT LIABILITIES

(44,591

)

(63,117

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,776

27,291

PROVISIONS FOR LIABILITIES

7

15,500

17,200

NET ASSETS

21,276

10,091

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

21,176

9,991

SHAREHOLDERS' FUNDS

21,276

10,091

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

B Newton - Director

1.	STATUTORY INFORMATION

M-Tech Engineering (Derby) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

349,060

DEPRECIATION

At 1 January 2025

258,652

Charge for year

9,041

At 31 December 2025

267,693

NET BOOK VALUE

At 31 December 2025

81,367

At 31 December 2024

90,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,800

15,000

Other debtors

5,500

10,000

10,300

25,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

6,721

7,522

Other creditors

58,318

83,823

65,039

91,345

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,500

17,200

Deferred

tax

£

Balance at 1 January 2025

17,200

Provided during year

(1,700

)

Balance at 31 December 2025

15,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

9.	RELATED PARTY DISCLOSURES

During the period, the company charged £3,000 (2024: £10,000) in management charges to Layzell Engineering (Derby) Limited.