MTM Engineering Services Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of MTM Engineering Services Limited for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MTM Engineering Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of MTM Engineering Services Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of MTM Engineering Services Limited and state those matters that we have agreed to state to the director of MTM Engineering Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MTM Engineering Services Limited and its director as a body for our work or for this report.

It is your duty to ensure that MTM Engineering Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of MTM Engineering Services Limited . You consider that MTM Engineering Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of MTM Engineering Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2 June 2026

C K R

Chartered Certified Accountants

CKR House

70 East Hill

Dartford

Kent

DA1 1RZ

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MTM Engineering Services Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 04922735

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		16,707		21,735

			16,707		21,735
CURRENT ASSETS
Stocks	6	768		875
Debtors	7	4,372		19,592
Cash at bank and in hand		118,474		121,056

		123,614		141,523
Creditors: Amounts Falling Due Within One Year	8	(11,469 )		(20,900 )

NET CURRENT ASSETS (LIABILITIES)			112,145		120,623

TOTAL ASSETS LESS CURRENT LIABILITIES			128,852		142,358

NET ASSETS			128,852		142,358

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			128,752		142,258

SHAREHOLDERS' FUNDS			128,852		142,358

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MTM Engineering Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Murphy Esq

Director

2 June 2026

The notes on pages 4 to 7 form part of these financial statements.

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MTM Engineering Services Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

MTM Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04922735 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance basis
Motor Vehicles	25% on reducing balance basis
Fixtures & Fittings	25% on reducing balance basis
Computer Equipment	25% on reducing balance basis

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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MTM Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	1	-

	2	1

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	5,000

As at 31 March 2026	5,000

Amortisation
As at 1 April 2025	5,000

As at 31 March 2026	5,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

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MTM Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	61,841	28,953	3,783	6,478	101,055
Additions	-	-	-	649	649
Disposals	-	-	-	(1,622 )	(1,622 )

As at 31 March 2026	61,841	28,953	3,783	5,505	100,082

Depreciation
As at 1 April 2025	59,462	12,667	2,187	5,004	79,320
Provided during the period	594	4,071	399	503	5,567
Disposals	-	-	-	(1,512 )	(1,512 )

As at 31 March 2026	60,056	16,738	2,586	3,995	83,375

Net Book Value
As at 31 March 2026	1,785	12,215	1,197	1,510	16,707

As at 1 April 2025	2,379	16,286	1,596	1,474	21,735

6. Stocks

	2026	2025
	£	£
Finished goods	768	875

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,122	19,592
Due after more than one year
Other debtors	1,250	-

	4,372	19,592

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	588	4,053
Corporation tax	4,345	8,348
Other taxes and social security	4	-
VAT	3,390	5,357
Other creditors	1,572	1,572
Accruals	1,450	1,450
Director's loan account	120	120

	11,469	20,900

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MTM Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	27,000	44,000

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