REGISTERED NUMBER: 09268717 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Small Machines Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Grover

REGISTERED OFFICE:

3.36 Persistence Works

21 Brown Street

Sheffield

S1 2BS

REGISTERED NUMBER:

09268717 (England and Wales)

ACCOUNTANTS:

A&MPG Limited

6 Meadowhead

Sheffield

South Yorkshire

S8 7UD

FIXED ASSETS

Tangible assets

4

5,116

6,822

CURRENT ASSETS

Stocks

1,500

850

Cash at bank

-

993

1,500

1,843

CREDITORS

Amounts falling due within one year

5

18,407

13,692

NET CURRENT LIABILITIES

(16,907

)

(11,849

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(11,791

)

(5,027

)

CREDITORS

Amounts falling due after more than one year

6

1,866

5,176

NET LIABILITIES

(13,657

)

(10,203

)

CAPITAL AND RESERVES

Called up share capital

110

110

Share premium

9,990

9,990

Retained earnings

(23,757

)

(20,303

)

(13,657

)

(10,203

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

G Grover - Director

1.	STATUTORY INFORMATION

Small Machines 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

10,388

6,350

2,555

19,293

DEPRECIATION

At 1 November 2024

8,667

1,588

2,216

12,471

Charge for year

430

1,191

85

1,706

At 31 October 2025

9,097

2,779

2,301

14,177

NET BOOK VALUE

At 31 October 2025

1,291

3,571

254

5,116

At 31 October 2024

1,721

4,762

339

6,822

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 7)

4,303

4,000

Social security and other taxes

150

-

Other creditors

-

2,000

Directors' current accounts

10,080

6,419

Accruals and deferred income

3,874

1,273

18,407

13,692

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 7)

1,866

5,176

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

303

-

Bank loans

4,000

4,000

4,303

4,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

1,866

5,176