Major Oak Design and Construction Limited 31/07/2025 iXBRL

Company registration number: 12110437

Major Oak Design and Construction Limited

Unaudited filleted abridged financial statements

31 July 2025

Major Oak Design and Construction Limited

Contents

Directors and other information

Accountant's report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Major Oak Design and Construction Limited

Directors and other information


Directors	Mr David Tittershill
	Mr Brett Ian Pounder
	Mrs Hannah Vasey	(Appointed 1 February 2025)
	Mr Kristian Tingle	(Appointed 1 February 2025)


Company number	12110437


Registered office	Sute 5, Charlton House
	Riverside Park
	Raynesway
	Derbyshire
	DE21 7BF


Business address	Suite 5, Charlton House
	Riverside Park
	Raynesway
	Derbyshire
	DE21 7BF


Accountant	Edgell Accounts & Tax Services Limited
	38 Meadow Road
	Ripley
	Derbyshire
	DE5 3EP




	Bankers	Lloyds Bank PLC
		25 Gresham Street
		London
		EC2V 7HN

Major Oak Design and Construction Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Major Oak Design and Construction Limited

Year ended 31 July 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 July 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Edgell Accounts & Tax Services Limited

MAAT

38 Meadow Road

Ripley

Derbyshire

DE5 3EP

1 December 2025

Major Oak Design and Construction Limited

Abridged statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	254,773		14,489
		_______		_______
			254,773		14,489

Current assets
Stocks		752,500		149,082
Debtors		506,831		385,073
Cash at bank and in hand		491,972		133,682
		_______		_______
		1,751,303		667,837
Creditors: amounts falling due
within one year		( 1,166,009)		( 418,975)
		_______		_______
Net current assets			585,294		248,862
			_______		_______
Total assets less current liabilities			840,067		263,351

Creditors: amounts falling due
after more than one year			( 513,123)		( 100,033)
			_______		_______
Net assets			326,944		163,318
			_______		_______

Capital and reserves
Called up share capital			20		2
Profit and loss account			326,924		163,316
			_______		_______
Shareholders funds			326,944		163,318
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 01 December 2025 , and are signed on behalf of the board by:

Mr David Tittershill

Director

Company registration number: 12110437

Major Oak Design and Construction Limited

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	2	106,960	106,962

Profit for the year		96,356	96,356
	_______	_______	_______
Total comprehensive income for the year	-	96,356	96,356

Dividends paid and payable		( 40,000)	( 40,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 40,000)	( 40,000)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	2	163,316	163,318

Profit for the year		276,948	276,948
	_______	_______	_______
Total comprehensive income for the year	-	276,948	276,948

Issue of shares	18		18
Dividends paid and payable		( 113,340)	( 113,340)
	_______	_______	_______
Total investments by and distributions to owners	18	( 113,340)	( 113,322)

	_______	_______	_______
At 31 July 2025	20	326,924	326,944
	_______	_______	_______

Major Oak Design and Construction Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Major Oak Design & Lanscape Limited, Sute 5, Charlton House, Riverside Park, Raynesway, Derbyshire, DE21 7BF.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 10 ).

5. Tangible assets


		£
	Cost
	At 1 August 2024	25,336
	Additions	325,109
	Disposals	( 9,000)
		_______
	At 31 July 2025	341,445
		_______
	Depreciation
	At 1 August 2024	10,847
	Charge for the year	82,048
	Disposals	( 6,223)
		_______
	At 31 July 2025	86,672
		_______
	Carrying amount
	At 31 July 2025	254,773
		_______
	At 31 July 2024	14,489
		_______

6. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr David Tittershill	( 14,171)	53,622	( 53,503)	( 14,052)
	Mr Brett Ian Pounder	( 116)	53,510	( 53,503)	( 109)
	Mrs Hannah Vasey	-	1	( 3,167)	( 3,166)
	Mr Kristian Tingle	-	1	( 3,167)	( 3,166)
		_______	_______	_______	_______
		( 14,287)	107,134	( 113,340)	( 20,493)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr David Tittershill	( 28,391)	53,246	( 39,026)	( 14,171)
	Mr Brett Ian Pounder	( 15,118)	41,242	( 26,240)	( 116)
	Mrs Hannah Vasey	-	-	-	-
	Mr Kristian Tingle	-	-	-	-
		_______	_______	_______	_______
		( 43,509)	94,488	( 65,266)	( 14,287)
		_______	_______	_______	_______

7. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Elite Building Services (East Midlands) Limited	105,317	91,168	53,498	37,811
	_______	_______	_______	_______

The company Elite Building Services (East Midlands) Limited is a seperate company part owned by Mr David Tittershill and Brett Pounder. As the office is shared certain costs are paid from Major Oak Design and Construction Limited and then reapportioned any costs relatig to Elite Building Services (East Midlands) Limited which get recharged by sales invoices. The transactions are at arms lenth. The balance outstanding at 31 July 2025 owed by Elite Building Services (East Midlands) Limited to Major Oak Design and Construction Limited was £53,498.00.