REGISTERED NUMBER: 14138800 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

MAB ROOFING & PROPERTY MAINTENANCE LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M A Brown

REGISTERED OFFICE:

Unit S The Wallows Industrial Estate

Fens Pool Avenue

Brierley Hill

DY5 1QA

REGISTERED NUMBER:

14138800 (England and Wales)

ACCOUNTANTS:

MPS Accountancy Ltd

Unit S The Wallows

Industrial Estate

Fens Pool Avenue

Brierley Hill

DY5 1QA

INCORPORATED:

28th May 2022

FIXED ASSETS

Tangible assets

4

9,679

9,187

CURRENT ASSETS

Stocks

12,500

3,500

Debtors

14,680

1,650

Cash at bank

5,505

1,988

32,685

7,138

CREDITORS

Amounts falling due within one year

28,554

14,335

NET CURRENT ASSETS/(LIABILITIES)

4,131

(7,197

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,810

1,990

PROVISIONS FOR LIABILITIES

5

1,839

1,746

NET ASSETS

11,971

244

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

11,970

243

SHAREHOLDERS' FUNDS

11,971

244

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2025 and were signed by:

Mr M A Brown - Director

1.	STATUTORY INFORMATION

Mab Roofing & Property Maintenance 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.

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

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basis financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

10,000

Additions

2,200

At 31 May 2025

12,200

DEPRECIATION

At 1 June 2024

813

Charge for year

1,708

At 31 May 2025

2,521

NET BOOK VALUE

At 31 May 2025

9,679

At 31 May 2024

9,187

5.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

1,839

1,746

Deferred

tax

£

Balance at 1 June 2024

1,746

Movement

93

Balance at 31 May 2025

1,839

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

1

Ordinary

£1

1

1