Company Registration No. 06444920 (England and Wales)
Absolute Mechanical Ltd
Unaudited accounts
for the year ended 31 December 2025
Absolute Mechanical Ltd
Unaudited accounts
Contents
Absolute Mechanical Ltd
Company Information
for the year ended 31 December 2025
Director
John David Hayday
Company Number
06444920 (England and Wales)
Registered Office
The Old Stables
Cross Road
Starston
Harleston
Norfolk
IP20 9NH
England
Accountants
S J & L Marjoram Limited
34 Herolf Way
Harleston
Norfolk
IP20 9QA
Absolute Mechanical Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
9,045
12,533
Cash at bank and in hand
102,810
173,622
Creditors: amounts falling due within one year
(43,956)
(41,336)
Net current assets
99,288
150,614
Total assets less current liabilities
108,333
163,147
Provisions for liabilities
Deferred tax
(1,719)
(2,381)
Net assets
106,614
160,766
Called up share capital
101
101
Profit and loss account
106,513
160,665
Shareholders' funds
106,614
160,766
For the year ending 31 December 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 August 2026 and were signed on its behalf by
John David Hayday
Director
Company Registration No. 06444920
Absolute Mechanical Ltd
Notes to the Accounts
for the year ended 31 December 2025
Absolute Mechanical Ltd is a private company, limited by shares, registered in England and Wales, registration number 06444920. The registered office is The Old Stables, Cross Road, Starston, Harleston, Norfolk, IP20 9NH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% reducing balance
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Absolute Mechanical Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
8,750
35,649
15,966
60,365
Disposals
(8,750)
-
-
(8,750)
At 31 December 2025
-
36,653
15,966
52,619
At 1 January 2025
6,456
27,255
14,121
47,832
Charge for the year
-
1,737
461
2,198
On disposals
(6,456)
-
-
(6,456)
At 31 December 2025
-
28,992
14,582
43,574
At 31 December 2025
-
7,661
1,384
9,045
At 31 December 2024
2,294
8,394
1,845
12,533
Amounts falling due within one year
Trade debtors
36,134
13,068
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
915
497
Loans from directors
35,028
24,176
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).