Registration number: 14799935

Sam Marston Builders Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 5

Sam Marston Builders Ltd

Company Information

Director

S P Marston

Registered office

13 Carleton Road Poynton Stockport Cheshire SK12 1TL

Accountants

Bright Partnership Limited Suite 1 Armcon Business Park, London Road South Poynton Cheshire SK12 1LQ

Sam Marston Builders Ltd

(Registration number: 14799935)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	18,331	-
Current assets
Debtors	5	568	1,547
Cash at bank and in hand		1,486	1,890
		2,054	3,437
Creditors: Amounts falling due within one year	6	(4,072)	(3,421)
Net current (liabilities)/assets		(2,018)	16
Total assets less current liabilities		16,313	16
Creditors: Amounts falling due after more than one year	6	(15,379)	-
Net assets		934	16
Capital and reserves
Called up share capital		1	1
Retained earnings		933	15
Shareholders' funds		934	16

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Sam Marston Builders Ltd

(Registration number: 14799935)
Balance Sheet as at 30 April 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 September 2025
 

......................................... S P Marston Director

Sam Marston Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	Statutory information

Sam Marston Builders 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.

These financial statements were authorised for issue by the director on 10 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Tangible fixed assets

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance method

Sam Marston Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3	Employees and directors

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible fixed assets

	Motor vehicles  £	Total £
Cost or valuation
Additions	20,703	20,703
At 30 April 2025	20,703	20,703
Depreciation
Charge for the year	2,372	2,372
At 30 April 2025	2,372	2,372
Carrying amount
At 30 April 2025	18,331	18,331

5	Debtors: amounts falling due within one year

Current	2025 £	2024 £
Other debtors	568	1,547
	568	1,547

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		2,699	-
Taxation and social security		-	2,461
Other creditors		1,373	960
		4,072	3,421

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		15,379	-