REGISTERED NUMBER: 07253742

Financial Statements

for the Year Ended 31st March 2026

for

MECHANICAL CONTROL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K M Canton

W J Warren

SECRETARY:

W J Warren

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

07253742

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

87,745

103,296

CURRENT ASSETS

Debtors

5

86,892

115,452

Cash at bank and in hand

157,675

49,759

244,567

165,211

CREDITORS

Amounts falling due within one year

6

237,882

178,428

NET CURRENT ASSETS/(LIABILITIES)

6,685

(13,217

)

TOTAL ASSETS LESS CURRENT LIABILITIES

94,430

90,079

CREDITORS

Amounts falling due after more than one year

7

34,821

65,167

NET ASSETS

59,609

24,912

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

59,509

24,812

SHAREHOLDERS' FUNDS

59,609

24,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10th July 2026 and were signed on its behalf by:

W J Warren - Director

K M Canton - Director

1.	STATUTORY INFORMATION

Mechanical Control Ltd is a private company, limited by shares , registered in Not specified/Other. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

18% on reducing balance

Fixtures and fittings

-

18% on reducing balance

Motor vehicles

-

25% on cost

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

1,965

6,735

239,446

1,747

249,893

Additions

-

-

26,524

2,763

29,287

At 31st March 2026

1,965

6,735

265,970

4,510

279,180

DEPRECIATION

At 1st April 2025

1,870

6,181

138,084

462

146,597

Charge for year

17

99

43,994

728

44,838

At 31st March 2026

1,887

6,280

182,078

1,190

191,435

NET BOOK VALUE

At 31st March 2026

78

455

83,892

3,320

87,745

At 31st March 2025

95

554

101,362

1,285

103,296

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2025

and 31st March 2026

184,760

DEPRECIATION

At 1st April 2025

112,629

Charge for year

26,432

At 31st March 2026

139,061

NET BOOK VALUE

At 31st March 2026

45,699

At 31st March 2025

72,131

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

83,396

109,304

Other debtors

3,496

6,148

86,892

115,452

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

30,680

18,903

Trade creditors

44,678

28,610

Taxation and social security

94,317

67,969

Other creditors

68,207

62,946

237,882

178,428

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

34,821

65,167

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/26

31/3/25

value:

£

£

100

Ordinary

£1

100

100

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the Director's.