Mech-Marc Limited Accounts






Mech-Marc Limited

	Company No. 06089708
		Information for Filing with The Registrar
		31 March 2026

The Director presents his report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was . the provision of pipe fitting services.




Director

The Director who served at any time during the year was as follows:

M. Cothay









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M. Cothay
Director
10 August 2026

at	31 March 2026
Company No.		06089708	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	29,033	36,141


				29,033	36,141
Current assets

	Debtors		6	1,750	-

	Cash at bank and in hand			8,742	3,322
				10,492	3,322
Creditors: Amount falling due within one year			7	(5,525)	(6,592)
Net current assets/(liabilities)				4,967	(3,270)
Total assets less current liabilities				34,000	32,871
Creditors: Amounts falling due after more than one year			8	(21,797)	(23,704)
Provisions for liabilities
	Deferred taxation		10	(5,516)	(4,706)

Net assets				6,687	4,461

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		12	6,587	4,361

Total equity				6,687	4,461



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 10 August 2026 and signed on its behalf by:
M. Cothay
Director
10 August 2026

for the year ended 31 March 2026

General information

Mech-Marc Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06089708

Its registered office is:

83 Leadwell Lane

Rothwell

Leeds

LS26 0SR

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Straight line

Motor vehicles

20% Straight line

Leased assets

Tangible fixed assets including those acquired under hire purchase contracts held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax




		Origination and reversal of timing differences	810	2,744

		Total deferred tax	810	2,744

		Tax on profit on ordinary activities	810	2,744

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		138	£	£
		Profit on ordinary activities before tax	3,536	6,262

		Standard rate of corporation tax in the United Kingdom	19%	17%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	672	1,065
		Expenses not deductible for tax purposes	138	1,679




		Tax on profit on ordinary activities	810	2,744

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 April 2025	5,746	38,720	44,466
		Additions	794	-	794



		At 31 March 2026	6,540	38,720	45,260
		Depreciation
		At 1 April 2025	5,744	2,581	8,325
		Charge for the year	158	7,744	7,902



		At 31 March 2026	5,902	10,325	16,227
		Net book values
		At 31 March 2026	638	28,395	29,033
		At 31 March 2025	2	36,139	36,141

6	Debtors
			2026	2025
			£	£
		Trade debtors	1,750	-







			1,750	-

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	591	3,461

		Obligations under finance lease and hire purchase contracts	1,385	1,307


		Taxes and social security	2,741	609
		Loans from directors	8	465

		Accruals and deferred income	800	750
			5,525	6,592

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	522

		Obligations under finance lease and hire purchase contracts	21,797	23,182




			21,797	23,704

Lease expenses

Obligations under hire purchase contracts:

The company has hire purchase indebtedness amounting to £23,182 repayable by 28th February 2028.

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	4,706	4,706
		Charge to the profit and loss account for the period	810	810

		At 31 March 2026	5,516	5,516


			2026	2025
			£	£
		Accelerated capital allowances	5,516	4,706



			5,516	4,706

Share Capital

Issued share capital is 100 Ordinary shares of £1 fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.