1 July 2024 false No description of principal activity Taxfiler 2024.6 14928186business:PrivateLimitedCompanyLtd2024-07-012025-06-30 149281862024-06-30 149281862024-07-012025-06-30 14928186business:AuditExemptWithAccountantsReport2024-07-012025-06-30 14928186business:FilletedAccounts2024-07-012025-06-30 149281862025-06-30 14928186business:Director12024-07-012025-06-30 14928186business:Director22024-07-012025-06-30 14928186business:RegisteredOffice2024-07-012025-06-30 14928186core:AfterOneYear2025-06-30 14928186core:ShareCapitalcore:PreviouslyStatedAmount2025-06-30 14928186core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 14928186core:PreviouslyStatedAmount2025-06-30 14928186business:SmallEntities2024-07-012025-06-30 14928186countries:EnglandWales2024-07-012025-06-30 14928186core:LandBuildings2024-07-012025-06-30 14928186core:LandBuildings2024-06-30 14928186core:LandBuildings2025-06-30 14928186core:AfterOneYear2024-07-012025-06-30 iso4217:GBP xbrli:pure
Company Registration No. 14928186 (England and Wales)
Md & S Ltd Filleted accounts for the year ended 30 June 2025
Md & S Ltd Filleted accounts Contents
Page
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Md & S Ltd Company Information for the year ended 30 June 2025
Directors
Sudeshna Gurung Sohit Gurung
Company Number
14928186 (England and Wales)
Registered Office
4 Whitehouse Close Farnborough Hampshire GU14 8JJ England
Accountants
Fishtail Accounting Services 4 Hawley View,Blackwater Camberley Surrey GU17 9FP
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Md & S Ltd Accountants' report
Accountants' report to the board of directors of Md & S Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 June 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Fishtail Accounting Services 4 Hawley View,Blackwater Camberley Surrey GU17 9FP 29 December 2025
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Md & S Ltd Statement of financial position as at 30 June 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
336,750 
Current assets
Cash at bank and in hand
1,883 
Net current assets
1,883 
Total assets less current liabilities
338,633 
Creditors: amounts falling due after more than one year
(343,990)
Net liabilities
(5,357)
Capital and reserves
Called up share capital
2 
Profit and loss account
(5,359)
Shareholders' funds
(5,357)
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 January 2026 and were signed on its behalf by
Sohit Gurung Director Company Registration No. 14928186
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Md & S Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Md & S Ltd is a private company, limited by shares, registered in England and Wales, registration number 14928186. The registered office is 4 Whitehouse Close, Farnborough, Hampshire, GU14 8JJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
- in accordance with the property
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 July 2024
- 
Additions
336,750 
At 30 June 2025
336,750 
Depreciation
At 30 June 2025
- 
Net book value
At 30 June 2025
336,750 
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Md & S Ltd Notes to the Accounts for the year ended 30 June 2025
5
Creditors: amounts falling due after more than one year
2025 
£ 
Other creditors
198,980 
Loans from directors
145,010 
343,990 
Included in the above balances are a mortgage of £198,980 secured on the company’s investment property.
6
Average number of employees
During the year the average number of employees was 1.
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