Master Tech Commercials Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 07755500

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		135,098		167,721

			135,098		167,721
CURRENT ASSETS
Stocks		5,250		5,250
Debtors	6	390,002		417,989
Cash at bank and in hand		291,295		320,476

		686,547		743,715
Creditors: Amounts Falling Due Within One Year	7	(489,937 )		(504,772 )

NET CURRENT ASSETS (LIABILITIES)			196,610		238,943

TOTAL ASSETS LESS CURRENT LIABILITIES			331,708		406,664

Creditors: Amounts Falling Due After More Than One Year	8		(37,969 )		(140,416 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,860 )		(14,402 )

NET ASSETS			277,879		251,846

CAPITAL AND RESERVES
Called up share capital	11		1		1
Profit and Loss Account			277,878		251,845

SHAREHOLDERS' FUNDS			277,879		251,846

Page 1

Page 2

Master Tech Commercials Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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

J W Way

Director

28 July 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Master Tech Commercials Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07755500 . The registered office is Alton House, 66/68 High Street, Northwood, Middlesex, HA6 1BL.

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 - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to 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:

Leasehold	equally over the term of the lease
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	straight line over three years

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. 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.

Page 3

Page 4

Master Tech Commercials Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. 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 tax 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.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 18)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	37,500

As at 31 October 2025	37,500

Amortisation
As at 1 November 2024	37,500

As at 31 October 2025	37,500

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

Page 4

Page 5

Master Tech Commercials Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 November 2024	76,152	91,506	147,202	4,146
Additions	-	4,804	-	-

As at 31 October 2025	76,152	96,310	147,202	4,146

Depreciation
As at 1 November 2024	22,846	62,095	62,430	3,914
Provided during the period	7,615	8,560	21,195	57

As at 31 October 2025	30,461	70,655	83,625	3,971

Net Book Value
As at 31 October 2025	45,691	25,655	63,577	175

As at 1 November 2024	53,306	29,411	84,772	232


	Computer Equipment	Total
	£	£
Cost
As at 1 November 2024	11,577	330,583
Additions	-	4,804

As at 31 October 2025	11,577	335,387

Depreciation
As at 1 November 2024	11,577	162,862
Provided during the period	-	37,427

As at 31 October 2025	11,577	200,289

Net Book Value
As at 31 October 2025	-	135,098

As at 1 November 2024	-	167,721

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	303,584	370,763
Prepayments and accrued income	21,401	20,830
Other debtors	23,500	23,500
Director's loan account	38,621	-
Amounts owed by other participating interests	2,896	2,896

	390,002	417,989

Page 5

Page 6

Master Tech Commercials Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	51,266	4,539
Trade creditors	164,881	195,342
Bank loans and overdrafts	60,063	69,162
Corporation tax	29,992	41,681
Social security and other taxes	13,987	13,238
VAT	85,965	101,226
Other creditors	79,783	75,584
Accruals	4,000	4,000

	489,937	504,772

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	51,266
Bank loans	37,969	89,150

	37,969	140,416

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	51,266		55,805

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	51,266	4,539
Later than one year and not later than five years	-	51,266

	51,266	55,805

	51,266	55,805

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 6

Page 7

Master Tech Commercials Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Jake Way	-	38,621	-	-	38,621

The above loan is unsecured, with interest charged at 3.75% and repayable on demand.

Page 7