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Registered number: 07895809
M B CONSTRUCTION (NORTH WEST) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31/01/2025

M B CONSTRUCTION (NORTH WEST) LIMITED

ACCOUNTS
FOR THEYEARENDED31/01/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

M B CONSTRUCTION (NORTH WEST) LIMITED

BALANCE SHEET AT 31/01/2025
20252024
Notes££
FIXED ASSETS
Tangible assets4144,652162,370
CURRENT ASSETS
Stock66,00955,293
Debtors6462,779514,559
Cash at bank and in hand591,903498,665
1,120,6911,068,517
CREDITORS: Amounts falling due within one year7229,253233,473
NET CURRENT ASSETS891,438835,044
TOTAL ASSETS LESS CURRENT LIABILITIES1,036,090997,414
PROVISIONS FOR LIABILITIES AND CHARGES836,16330,851
NET ASSETS999,927966,563
CAPITAL AND RESERVES
Called up share capital9101101
Profit and loss account999,826966,462
SHAREHOLDERS' FUNDS999,927966,563
For the year ending 31/01/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/06/2025 and signed on their behalf by
.............................
Mr B M Batty
Director

M B CONSTRUCTION (NORTH WEST) LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 20%
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. EMPLOYEES
20252024
No.No.
Average number of employees77

M B CONSTRUCTION (NORTH WEST) LIMITED

3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/02/202449,00049,000
At 31/01/202549,00049,000
Depreciation
At 01/02/202449,00049,000
At 31/01/202549,00049,000
Net Book Amounts
At 31/01/2025--
4. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 01/02/2024447,580447,580
Additions23,25023,250
At 31/01/2025470,830470,830
Depreciation
At 01/02/2024285,210285,210
For the year40,96840,968
At 31/01/2025326,178326,178
Net Book Amounts
At 31/01/2025144,652144,652
At 31/01/2024162,370162,370
5. STOCK 20252024
££
Stock comprises:
Stock1,33215,495
Work in progress64,67739,798
66,00955,293

M B CONSTRUCTION (NORTH WEST) LIMITED

6. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors206,09730,563
Other debtors256,682483,996
462,779514,559
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Trade creditors63,69622,596
Taxation and social security67,02362,606
Other creditors98,534148,271
229,253233,473
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation36,16330,851
36,16330,851
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
80 Ordinary shares of £1 each8080
1 Class A shares of £1 each11
20 Class B shares of £1 each2020
101101