REGISTERED NUMBER: 10646514 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

M20 Builders Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D L Gleeson

REGISTERED OFFICE:

13 Yew Tree Avenue

Northenden

Manchester

Greater Manchester

M22 4GX

REGISTERED NUMBER:

10646514 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Tangible assets

4

11,165

13,956

CURRENT ASSETS

Stocks

2,810

14,227

Debtors

5

32,424

35,552

Cash at bank

2,158

16,335

37,392

66,114

CREDITORS

Amounts falling due within one year

6

33,238

60,005

NET CURRENT ASSETS

4,154

6,109

TOTAL ASSETS LESS CURRENT LIABILITIES

15,319

20,065

CREDITORS

Amounts falling due after more than one year

7

(5,833

)

(10,833

)

PROVISIONS FOR LIABILITIES

(2,122

)

(2,653

)

NET ASSETS

7,364

6,579

CAPITAL AND RESERVES

Called up share capital

8

500

500

Retained earnings

6,864

6,079

SHAREHOLDERS' FUNDS

7,364

6,579

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

Mr D L Gleeson - Director

1.	STATUTORY INFORMATION

M20 Builders Limited 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 etc

-

20% 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.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The Company contributes to a defined contributions pension scheme. Contributions payable to the nominated workplace pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

27,188

DEPRECIATION

At 1 April 2024

13,232

Charge for year

2,791

At 31 March 2025

16,023

NET BOOK VALUE

At 31 March 2025

11,165

At 31 March 2024

13,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,880

31,008

Section 455 Tax

4,544

4,544

32,424

35,552

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,833

10,833

Corporation Tax

10,095

150

Social security and other taxes

645

1,866

VAT

10,361

23,734

Directors' loan accounts

455

17,281

Accrued expenses

5,849

6,141

33,238

60,005

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

5,833

10,833

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

500

Ordinary

£1

500

500

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D L Gleeson.