REGISTERED NUMBER: 03511742 (England and Wales)

MAKA MACHINERY UK LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr I H Young

Mr K Kern

REGISTERED OFFICE:

Unit C5 Horton Park Industrial Estate

Hortonwood 7

Telford

Shropshire

TF1 7GX

REGISTERED NUMBER:

03511742 (England and Wales)

AUDITORS:

Folkes Worton LLP

Chartered Accountants and Statutory Auditor

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

FIXED ASSETS

Tangible assets

4

8,412

12,096

CURRENT ASSETS

Stocks

120,661

139,835

Debtors

5

117,605

111,492

Cash at bank and in hand

147,162

105,127

385,428

356,454

CREDITORS

Amounts falling due within one year

6

132,788

134,781

NET CURRENT ASSETS

252,640

221,673

TOTAL ASSETS LESS CURRENT LIABILITIES

261,052

233,769

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Retained earnings

236,052

208,769

SHAREHOLDERS' FUNDS

261,052

233,769

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mr I H Young - Director

1.	STATUTORY INFORMATION

Maka Machinery UK Ltd 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of value added tax. The fair value of consideration takes into account trade discounts.

Revenue from the sale of goods is recognised when:

- the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods;

- the amount of the revenue can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

-

33% on reducing balance and 12.5% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost, 20% on cost and 12.5% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

22,656

19,015

17,714

59,385

Additions

-

-

1,080

1,080

Disposals

-

(19,015

)

-

(19,015

)

At 31 December 2025

22,656

-

18,794

41,450

DEPRECIATION

At 1 January 2025

19,168

15,825

12,296

47,289

Charge for year

765

502

809

2,076

Eliminated on disposal

-

(16,327

)

-

(16,327

)

At 31 December 2025

19,933

-

13,105

33,038

NET BOOK VALUE

At 31 December 2025

2,723

-

5,689

8,412

At 31 December 2024

3,488

3,190

5,418

12,096

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

90,525

77,633

Other debtors

27,080

33,859

117,605

111,492

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,038

8,889

Amounts owed to group undertakings

25,420

27,515

Taxation and social security

26,179

30,697

Other creditors

73,151

67,680

132,788

134,781

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Nigel H. Meredith (Senior Statutory Auditor)

for and on behalf of Folkes Worton LLP

8.	PARENT COMPANY

The parent company of MAKA Machinery UK Limited is MAKA Systems GmbH, a company incorporated in Germany.

The ultimate controlling party is Shanghai SAKA Precision Machinery Co. Ltd, a company incorporated in China.

The registered office of Shanghai SAKA Precision Machinery Co. Ltd is Bibo Road No. 456 A206, Shanghai, China, Postcode 201203.