REGISTERED NUMBER: 06053069 (England and Wales)

MSH BUILDING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Harper

B M Harper

SECRETARY:

B M Harper

REGISTERED OFFICE:

48 Springvale Industrial Estate

Cwmbran

Torfaen

NP44 5BB

REGISTERED NUMBER:

06053069 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

228,947

192,597

Investments

6

89,000

207,867

317,947

400,464

CURRENT ASSETS

Stocks

50,000

68,589

Debtors

7

3,718,419

2,011,700

Cash at bank

958,528

1,866,189

4,726,947

3,946,478

CREDITORS

Amounts falling due within one year

8

487,182

450,127

NET CURRENT ASSETS

4,239,765

3,496,351

TOTAL ASSETS LESS CURRENT LIABILITIES

4,557,712

3,896,815

PROVISIONS FOR LIABILITIES

33,806

25,748

NET ASSETS

4,523,906

3,871,067

CAPITAL AND RESERVES

Called up share capital

9

20,002

20,002

Retained earnings

4,503,904

3,851,065

SHAREHOLDERS' FUNDS

4,523,906

3,871,067

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th December 2025 and were signed on its behalf by:

B M Harper - Director

1.	STATUTORY INFORMATION

MSH Building 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 as modified by the revaluation of certain assets.

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 amortised in previous 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.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments are shown at most recent valuation. Investments are measured at fair value with any gains or losses recognised in the profit or loss for that period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

80,000

AMORTISATION

At 1st April 2024

and 31st March 2025

80,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2024

110,023

19,173

17,149

Additions

-

-

-

Disposals

-

-

-

At 31st March 2025

110,023

19,173

17,149

DEPRECIATION

At 1st April 2024

20,421

15,236

16,320

Charge for year

2,201

590

166

Eliminated on disposal

-

-

-

At 31st March 2025

22,622

15,826

16,486

NET BOOK VALUE

At 31st March 2025

87,401

3,347

663

At 31st March 2024

89,602

3,937

829

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2024

294,631

8,607

449,583

Additions

86,169

-

86,169

Disposals

(50,468

)

-

(50,468

)

At 31st March 2025

330,332

8,607

485,284

DEPRECIATION

At 1st April 2024

200,802

4,207

256,986

Charge for year

36,279

2,013

41,249

Eliminated on disposal

(41,898

)

-

(41,898

)

At 31st March 2025

195,183

6,220

256,337

NET BOOK VALUE

At 31st March 2025

135,149

2,387

228,947

At 31st March 2024

93,829

4,400

192,597

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 1st April 2024

207,867

Revaluations

(118,867

)

At 31st March 2025

89,000

NET BOOK VALUE

At 31st March 2025

89,000

At 31st March 2024

207,867

Cost or valuation at 31st March 2025 is represented by:

Unlisted

investments

£

Valuation in 2025

(118,867

)

Cost

207,867

89,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

400,411

402,527

Other debtors

3,316,162

1,607,327

Prepayments and accrued income

1,846

1,846

3,718,419

2,011,700

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

107,461

95,844

Corporation Tax

258,406

248,092

Social security and other taxes

22,541

25,431

VAT

90,370

74,510

Other creditors

1,717

-

Accrued expenses

6,687

6,250

487,182

450,127

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

20,000

Ordinary

£1

20,000

20,000

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

20,002

20,002

10.	RELATED PARTY DISCLOSURES

As at 31 March 2025 the company was owed £3,316,162 (2024 - £1,607,327) from related parties.