REGISTERED NUMBER: 09650972 (England and Wales)

M 2 Mechanical Ltd

Unaudited Financial Statements for the Year Ended 30 June 2026

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

M A Jarvis

D Tuttlebee

C W Norris

REGISTERED OFFICE:

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

REGISTERED NUMBER:

09650972 (England and Wales)

ACCOUNTANTS:

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M 2 Mechanical Ltd for the year ended 30 June 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of M 2 Mechanical Ltd, as a body, in accordance with the terms of our engagement letter dated 10 September 2024. Our work has been undertaken solely to prepare for your approval the financial statements of M 2 Mechanical Ltd and state those matters that we have agreed to state to the Board of Directors of M 2 Mechanical Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M 2 Mechanical Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that M 2 Mechanical Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M 2 Mechanical Ltd. You consider that M 2 Mechanical Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M 2 Mechanical Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

Date: .............................................

FIXED ASSETS

Tangible assets

4

104,897

175,868

CURRENT ASSETS

Stocks

32,150

32,150

Debtors

5

547,128

857,886

Cash at bank

284,242

128,224

863,520

1,018,260

CREDITORS

Amounts falling due within one year

6

598,772

830,051

NET CURRENT ASSETS

264,748

188,209

TOTAL ASSETS LESS CURRENT LIABILITIES

369,645

364,077

CREDITORS

Amounts falling due after more than one year

7

20,600

47,853

NET ASSETS

349,045

316,224

CAPITAL AND RESERVES

Called up share capital

586

586

Retained earnings

348,459

315,638

349,045

316,224

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 5 November 2026 and were signed on its behalf by:

M A Jarvis - Director

D Tuttlebee - Director

1.	STATUTORY INFORMATION

M 2 Mechanical 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.

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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 31 (2025 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2025

50,310

10,311

307,208

19,947

387,776

Additions

6,004

454

-

8,265

14,723

Disposals

-

-

(39,124

)

-

(39,124

)

At 30 June 2026

56,314

10,765

268,084

28,212

363,375

DEPRECIATION

At 1 July 2025

30,147

7,779

160,082

13,900

211,908

Charge for year

10,985

2,351

55,258

5,035

73,629

Eliminated on disposal

-

-

(27,059

)

-

(27,059

)

At 30 June 2026

41,132

10,130

188,281

18,935

258,478

NET BOOK VALUE

At 30 June 2026

15,182

635

79,803

9,277

104,897

At 30 June 2025

20,163

2,532

147,126

6,047

175,868

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

480,167

799,572

Other debtors

66,961

58,314

547,128

857,886

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

27,253

30,890

Trade creditors

321,031

348,731

Taxation and social security

116,208

102,439

Other creditors

134,280

347,991

598,772

830,051

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

20,600

47,853

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr M Jarvis and Mr D Tuttlebee