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Registered number: 01302151 Ford-Mainwaring Limited Financial statements Information for filing with the registrar For the year ended 31 March 2025
Ford-Mainwaring Limited Registered number: 01302151 Balance Sheet As at 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 106,156 |  | 105,653
Current assets |  |  |  |  |
Stocks | 5 | 44,080 |  | 43,413 |
Debtors: amounts falling due within one year | 6 | 4,639,881 |  | 2,696,934 |
Cash at bank and in hand | 7 | 15,051 |  | 284,550 |
|  | 4,699,012 |  | 3,024,897 |
Creditors: amounts falling due within one year | 8 | (2,506,922) |  | (1,840,499) |
Net current assets |  |  | 2,192,090 |  | 1,184,398
Total assets less current liabilities |  |  | 2,298,246 |  | 1,290,051
Creditors: amounts falling due after more than one year | 9 |  | (527,778) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (18,317) |  | (18,371)
Net assets |  |  | 1,752,151 |  | 1,271,680
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,751,151 |  | 1,270,680
|  |  | 1,752,151 |  | 1,271,680
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G M Stuffins
Director
Date: 3 December 2025
The notes on pages 2 to 7 form part of these financial statements. Page 1
Ford-Mainwaring Limited Notes to the Financial Statements For the year ended 31 March 2025
1. | General information
Ford-Mainwaring Limited is a private company limited by share capital incorporated in England, registered number 01302151. The address of the registered office is Unit 701 Centre 500, Lowfield Drive, Newcastle-Under-Lyme, Staffordshire, United Kingdom, ST5 0UU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. Page 2
Ford-Mainwaring Limited Notes to the Financial Statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - |  | straight line over remaining lease period
|  |  |  | Plant and machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
Ford-Mainwaring Limited Notes to the Financial Statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 47 (2024 -41).
4. | Tangible fixed assets
|  | Leasehold improvements | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 41,156 | 67,364 | 15,000 | 66,197 | 189,717
| Additions | - | 19,073 | 4,250 | 7,094 | 30,417
| At 31 March 2025 | 41,156 | 86,437 | 19,250 | 73,291 | 220,134
| Depreciation |  |  |  |  |
| At 1 April 2024 | 7,343 | 33,209 | 3,651 | 39,861 | 84,064
| Charge for the year | 5,256 | 12,603 | 2,388 | 9,667 | 29,914
| At 31 March 2025 | 12,599 | 45,812 | 6,039 | 49,528 | 113,978
| Net book value |  |  |  |  |
| At 31 March 2025 | 28,557 | 40,625 | 13,211 | 23,763 | 106,156
| At 31 March 2024 | 33,813 | 34,155 | 11,349 | 26,336 | 105,653
Page 4
Ford-Mainwaring Limited Notes to the Financial Statements For the year ended 31 March 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 44,080 | 43,413
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,169,171 | 1,393,738
| Amounts owed by group undertakings | 2,399,106 | 1,230,670
| Other debtors | - | 17,683
| Prepayments and accrued income | 71,604 | 54,843
|  | 4,639,881 | 2,696,934
| Amounts due from group undertakings are unsecured, non-interest bearing, and repayable on demand.
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 15,051 | 284,550
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 29,578
| Other loans | 738,061 | 715,784
| Trade creditors | 1,125,150 | 776,926
| Corporation tax | 104,791 | 47,359
| Other taxation and social security | 96,303 | 63,223
| Other creditors | 44,944 | 5,430
| Accruals and deferred income | 397,673 | 202,199
|  | 2,506,922 | 1,840,499
Page 5
Ford-Mainwaring Limited Notes to the Financial Statements For the year ended 31 March 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 527,778 | -
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 29,578
| Other loans | 738,061 | 715,784
|  | 738,061 | 745,362
| Amounts falling due 1-2 years |  |
| Other loans | 166,666 | -
| Amounts falling due 2-5 years |  |
| Other loans | 305,556 | -
| Amounts falling due after more than 5 years |  |
| Other loans | 55,556 | -
|  | 1,265,839 | 745,362
| Other loans comprise facilities provided under an asset-based lending agreement, including receivables-finance, cashflow and GGS facilities. The receivables-finance facility is repayable on demand. The cashflow and GGS facilities are repayable by monthly instalments over agreed terms, but become repayable in full on termination or default. All facilities are secured by fixed and floating charges over the company’s assets.
Page 6
Ford-Mainwaring Limited Notes to the Financial Statements For the year ended 31 March 2025
11. | Commitments under operating leases
| At 31 March 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 208,394 | 216,388
| Later than 1 year and not later than 5 years | 275,186 | 329,960
| Later than 5 years | 142,673 | 198,801
|  | 626,253 | 745,149
12. | Controlling party
Up to 4 December 2024, the company’s immediate and ultimate parent company was FML Services Limited, a company registered in England and Wales, registered number 06659305. From 4 December 2024, the company’s immediate parent company is FML Services Limited. The ultimate parent undertaking became HEMA Building Services Limited, a company registered in England and Wales, registered number 15988788. There is no ultimate controlling party, as no individual shareholder holds a controlling interest in HEMA Building Services Limited.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 3 December 2025 by Ryan Tattler (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.
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