REGISTERED NUMBER: 08293179 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

M.A.H. Building Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Horsley

Mrs K Horsley

REGISTERED OFFICE:

28 Beatrice Road

Bodmin

Cornwall

PL31 1RD

REGISTERED NUMBER:

08293179 (England and Wales)

ACCOUNTANTS:

Nash & Co

Chartered Certified

Accountants

28 Beatrice Road

Bodmin

Cornwall

PL31 1RD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

124,239

126,065

124,239

126,065

CURRENT ASSETS

Debtors

6

732,374

519,128

CREDITORS

Amounts falling due within one year

7

630,152

438,486

NET CURRENT ASSETS

102,222

80,642

TOTAL ASSETS LESS CURRENT LIABILITIES

226,461

206,707

CREDITORS

Amounts falling due after more than one year

8

(78,745

)

(77,302

)

PROVISIONS FOR LIABILITIES

(23,605

)

(23,953

)

NET ASSETS

124,111

105,452

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

9

124,101

105,442

124,111

105,452

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 3 October 2025 and were signed on its behalf by:

Mr M Horsley - Director

1.	STATUTORY INFORMATION

M.A.H. Building Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill has been fully written off over its expected useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on reducing balance and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

7,905

AMORTISATION

At 1 January 2024

and 31 December 2024

7,905

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

265,992

Additions

55,428

Disposals

(39,349

)

At 31 December 2024

282,071

DEPRECIATION

At 1 January 2024

139,927

Charge for year

41,498

Eliminated on disposal

(23,593

)

At 31 December 2024

157,832

NET BOOK VALUE

At 31 December 2024

124,239

At 31 December 2023

126,065

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

695,500

470,823

Other debtors

36,874

48,305

732,374

519,128

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

85,560

31,872

Hire purchase contracts

44,506

23,709

Trade creditors

91,832

72,087

Taxation and social security

119,484

98,670

Other creditors

288,770

212,148

630,152

438,486

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

3,130

13,413

Hire purchase contracts

75,615

63,889

78,745

77,302

9.

RESERVES

Retained

earnings

£

At 1 January 2024

105,442

Profit for the year

61,659

Dividends

(43,000

)

At 31 December 2024

124,101