THE MECHANICAL TAIL COMPANY LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09681342

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		12,500		25,000
Tangible Assets	5		13,280		30,075

			25,780		55,075
CURRENT ASSETS
Stocks	6	81,640		110,902
Debtors	7	6,807		10,058
Cash at bank and in hand		4,404		4,144

		92,851		125,104
Creditors: Amounts Falling Due Within One Year	8	(101,307 )		(127,522 )

NET CURRENT ASSETS (LIABILITIES)			(8,456 )		(2,418 )

TOTAL ASSETS LESS CURRENT LIABILITIES			17,324		52,657

Creditors: Amounts Falling Due After More Than One Year	9		(16,711 )		(52,313 )

NET ASSETS			613		344

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			513		244

SHAREHOLDERS' FUNDS			613		344

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THE MECHANICAL TAIL COMPANY LTD

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 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

Professor Andrew Shoben

Director

15/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

THE MECHANICAL TAIL COMPANY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09681342 . The registered office is 15-19 Flat 1, 15-19 Cleveland Way, London, E1 4TZ.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are capitalised expenditure. It is amortised to the profit and loss account over its estimated economic life of five 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	20% Straight Line
Computer Equipment	20% Straight Line

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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

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

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 years 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 6)

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THE MECHANICAL TAIL COMPANY LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 July 2025	50,000

As at 30 June 2026	50,000

Amortisation
As at 1 July 2025	25,000
Provided during the period	12,500

As at 30 June 2026	37,500

Net Book Value
As at 30 June 2026	12,500

As at 1 July 2025	25,000

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	86,808	7,576	94,384
Additions	4,499	570	5,069
Disposals	(5,000 )	-	(5,000 )

As at 30 June 2026	86,307	8,146	94,453

Depreciation
As at 1 July 2025	61,879	2,430	64,309
Provided during the period	15,286	1,578	16,864

As at 30 June 2026	77,165	4,008	81,173

Net Book Value
As at 30 June 2026	9,142	4,138	13,280

As at 1 July 2025	24,929	5,146	30,075

6. Stocks

	2026	2025
	£	£
Stock	81,640	110,902

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THE MECHANICAL TAIL COMPANY LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,163	-
Other debtors	5,644	10,058

	6,807	10,058

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,703	18,664
Other creditors	86,124	107,647
Taxation and social security	7,480	1,211

	101,307	127,522

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	3,723	6,945
Other creditors	12,988	45,368

	16,711	52,313

10. Share Capital

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

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