Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 06515267 Mr M B Brady iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06515267 2024-02-29 06515267 2025-02-28 06515267 2024-03-01 2025-02-28 06515267 frs-core:CurrentFinancialInstruments 2025-02-28 06515267 frs-core:ShareCapital 2025-02-28 06515267 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06515267 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06515267 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 06515267 frs-bus:SmallEntities 2024-03-01 2025-02-28 06515267 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 06515267 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 06515267 frs-bus:OrdinaryShareClass1 2024-03-01 2025-02-28 06515267 frs-bus:OrdinaryShareClass1 2025-02-28 06515267 frs-bus:Director1 2024-03-01 2025-02-28 06515267 frs-countries:EnglandWales 2024-03-01 2025-02-28 06515267 2023-02-28 06515267 2024-02-29 06515267 2023-03-01 2024-02-29 06515267 frs-core:CurrentFinancialInstruments 2024-02-29 06515267 frs-core:ShareCapital 2024-02-29 06515267 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 06515267 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-29
Registered number: 06515267
M B Brady Construction Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Mountsides Limited
2 Mountside
Stanmore
Middlesex
HA7 2DT
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06515267
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 22,117 24,325
Cash at bank and in hand 221,023 208,293
243,140 232,618
Creditors: Amounts Falling Due Within One Year 5 (29,949 ) (32,734 )
NET CURRENT ASSETS (LIABILITIES) 213,191 199,884
TOTAL ASSETS LESS CURRENT LIABILITIES 213,191 199,884
NET ASSETS 213,191 199,884
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 213,091 199,784
SHAREHOLDERS' FUNDS 213,191 199,884
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M B Brady
Director
29 August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
M B Brady Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06515267 . The registered office is 2 Mountside, Stanmore, Middlesex, HA7 2DT.
The presentation currency of the financial statements is the Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the invoiced sales of services, excluding value added tax.
Turnover has also been recognised in respect of on-going services, with the value of work completed but unbilled at the balance sheet date being taken to turnover and the associated costs, where not invoiced at the date, being accrued for.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,083 10,400
Other debtors 34 13,925
22,117 24,325
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 176 288
Other creditors 7,782 14,526
Taxation and social security 21,991 17,920
29,949 32,734
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 3