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REGISTERED NUMBER: 06560510 (England and Wales)








Unaudited Financial Statements

for the Year Ended

31 March 2025

for

MDB Ceilings & Partitions Limited

MDB Ceilings & Partitions Limited (Registered number: 06560510)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MDB Ceilings & Partitions Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs L D Berry
M D Berry
J T Berry
O H Berry





SECRETARY: Mrs L D Berry





REGISTERED OFFICE: Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT





REGISTERED NUMBER: 06560510 (England and Wales)





ACCOUNTANTS: Nicklin Accountancy Services Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT

MDB Ceilings & Partitions Limited (Registered number: 06560510)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,198 3,415

CURRENT ASSETS
Debtors 5 97,774 61,416
Cash at bank 18,852 73,917
116,626 135,333
CREDITORS
Amounts falling due within one year 6 18,027 28,123
NET CURRENT ASSETS 98,599 107,210
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,797

110,625

CREDITORS
Amounts falling due after more than one year 7 (10,000 ) (12,400 )

PROVISIONS FOR LIABILITIES (13,300 ) -
NET ASSETS 128,497 98,225

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 127,497 97,225
SHAREHOLDERS' FUNDS 128,497 98,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 30 June 2025 and were signed on its behalf by:




M D Berry - Director


MDB Ceilings & Partitions Limited (Registered number: 06560510)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

MDB Ceilings & Partitions Limited 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 - 20% on cost
Motor vehicles - 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.

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.

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 4 (2024 - 4 ) .

MDB Ceilings & Partitions Limited (Registered number: 06560510)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 2,478 19,149 21,627
Additions - 67,708 67,708
At 31 March 2025 2,478 86,857 89,335
DEPRECIATION
At 1 April 2024 1,618 16,594 18,212
Charge for year 359 17,566 17,925
At 31 March 2025 1,977 34,160 36,137
NET BOOK VALUE
At 31 March 2025 501 52,697 53,198
At 31 March 2024 860 2,555 3,415

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 97,774 61,416

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 2,400 2,400
Trade creditors 2,495 758
Taxation and social security 6,884 19,730
Other creditors 6,248 5,235
18,027 28,123

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 10,000 12,400

8. OTHER FINANCIAL COMMITMENTS

The total future minimum lease payments under non-cancellable operating leases are £2,154 within 12 months, and £538 later than one year but not later than five years.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance due to the directors at 31st March 2025 was £236 (2024 - £534).