REGISTERED NUMBER: 05182368 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HMT MACHINERY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N R Farenden

SECRETARY:

Mrs S Farenden

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

05182368 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

215,081

Tangible assets

4

191,185

CREDITORS

64,937

Amounts falling due within one year

5

64,937

(64,937

)

NET CURRENT LIABILITIES

(64,937

)

150,144

TOTAL ASSETS LESS CURRENT LIABILITIES

126,248

CAPITAL AND RESERVES

1,000

Called up share capital

1,000

149,144

Revaluation reserve

6

125,248

150,144

SHAREHOLDERS' FUNDS

126,248

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 November 2026 and were signed by:

N R Farenden - Director

1.	STATUTORY INFORMATION

HMT Machinery 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

at varying rates 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

477,937

DEPRECIATION

At 1 April 2025

262,856

Revaluation adjustments

23,896

At 31 March 2026

286,752

NET BOOK VALUE

At 31 March 2026

191,185

At 31 March 2025

215,081

Cost or valuation at 31 March 2026 is represented by:

Plant and

machinery

etc

£

Valuation in 2014

477,937

On 12 March 2011 the unit in which the company operated had a fire which destroyed all of the machinery. The claim was later agreed and the machinery was replaced under a 'new for old' policy and hence the historical book value did not reflect the current valuation of the replacement assets. The assets were therefore revalued by the directors at their then current market value of £477,937, at 31 March 2014.

In the opinion of the directors, the assets lose approximately 5% of their value each year, so a sum equal to 5% of the revalued amount is charged against the revaluation reserve per annum.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to associates

64,937

64,937

6.

RESERVES

Revaluation

reserve

£

At 1 April 2025

149,144

Revaluation movement

(23,896

)

At 31 March 2026

125,248