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Registration number: 08648577

State Machine Systems Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2026

State Machine Systems Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

State Machine Systems Ltd

Company Information

Director | Mr John Wright

Registered office | 20-22 Wenlock Road London England N1 7GU

Accountants | Alexandr Walker Accountants Limited 3rd Floor 45 Albermarle Street Mayfair London W1S 4JL

State Machine Systems Ltd

(Registration number: 08648577)
Balance Sheet as at 31 May 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Cash at bank and in hand |  | - | 6,642
Creditors: Amounts falling due within one year | 5 | (636) | (637)
Net (liabilities)/assets |  | (636) | 6,005
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | (637) | 6,004
Shareholders' (deficit)/funds |  | (636) | 6,005

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 June 2026

......................................... Mr John Wright Director

State Machine Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1 | General information

Country of incorporation

The address of its registered office is:
20-22 Wenlock Road
London
N1 7GU
England

These financial statements were authorised for issue by the director on 15 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

State Machine Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

State Machine Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2025 | 3,332 | 3,332
At 31 May 2026 | 3,332 | 3,332
Depreciation
At 1 June 2025 | 3,332 | 3,332
At 31 May 2026 | 3,332 | 3,332
Carrying amount
At 31 May 2026 | - | -

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | 624 | 624
Taxation and social security |  | 12 | 12
Other creditors |  | - | 1
|  | 636 | 637

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

7 | Loans and borrowings

Current loans and borrowings

State Machine Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

| 2026 £ | 2025 £
Other borrowings | 624 | 624

8 | Dividends

Final dividends paid

|  | 2026 £ |  | 2025 £
Final dividend of Nil per each |  | - |  | -
Final dividend of Nil per each |  | - |  | -
|  | - |  | -

9 | Related party transactions

State Machine Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Contributions paid to money purchase schemes | 5,034 | 4,552