REGISTERED NUMBER: 08870366 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

M-Tech Controls Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Johnson

REGISTERED OFFICE:

Top Floor

10 The Broadway

Leigh-On-Sea

Essex

SS9 1AW

REGISTERED NUMBER:

08870366 (England and Wales)

ACCOUNTANTS:

Vortex Accountants Limited

Top Floor

10 The Broadway

Leigh On Sea

Essex

SS9 1AW

FIXED ASSETS

Tangible assets

4

5,919

7,892

CREDITORS

Amounts falling due within one year

5

29,129

34,418

NET CURRENT LIABILITIES

(29,129

)

(34,418

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,210

)

(26,526

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(23,310

)

(26,626

)

(23,210

)

(26,526

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 27 October 2026 and were signed by:

Mr M Johnson - Director

1.	STATUTORY INFORMATION

M-Tech Controls Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

40,255

792

41,047

DEPRECIATION

At 1 February 2025

32,454

701

33,155

Charge for year

1,950

23

1,973

At 31 January 2026

34,404

724

35,128

NET BOOK VALUE

At 31 January 2026

5,851

68

5,919

At 31 January 2025

7,801

91

7,892

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

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

24,995

DEPRECIATION

At 1 February 2025

and 31 January 2026

23,184

NET BOOK VALUE

At 31 January 2026

1,811

At 31 January 2025

1,811

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

8,766

12,522

Tax

-

(7,880

)

Social security and other taxes

130

1

Directors' current accounts

18,373

24,905

Accrued expenses

1,860

4,870

29,129

34,418

6.	GOING CONCERN

The director consider that, notwithstanding the company's negative net assets position, it is appropriate to prepare the accounts on a going concern basis that the company will be able to meet its liabilities as they fall due, due to the continuing support of the directors.