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Registration number: 04994531

MDS Construction Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

MDS Construction Limited

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 8

MDS Construction Limited

Company Information

Director | M D Slater

Company secretary | J Sutton

Registered office | The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Accountants | Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

MDS Construction Limited

Director's Report for the Year Ended 30 June 2025

The director presents his report and the financial statements for the year ended 30 June 2025.

Director of the company

The director who held office during the year was as follows:

M D Slater

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 19 December 2025

......................................... M D Slater Director

MDS Construction Limited

(Registration number: 04994531)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 19,135 | 22,512
Current assets |  |  |
Stocks |  | 500 | 350
Debtors | 5 | 149,661 | 126,767
Cash at bank and in hand |  | 105,038 | 116,211
|  | 255,199 | 243,328
Creditors: Amounts falling due within one year | 6 | (32,076) | (18,337)
Net current assets |  | 223,123 | 224,991
Total assets less current liabilities |  | 242,258 | 247,503
Creditors: Amounts falling due after more than one year | 6 | (72,076) | (75,764)
Provisions for liabilities |  | (3,600) | (4,300)
Net assets |  | 166,582 | 167,439
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 166,482 | 167,339
Shareholders' funds |  | 166,582 | 167,439

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 19 December 2025

MDS Construction Limited

(Registration number: 04994531)
Balance Sheet as at 30 June 2025 (continued)

......................................... M D Slater Director |  |

MDS Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 04994531.

The address of its registered office is:
The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP
England

These financial statements were authorised for issue by the director on 19 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

MDS Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | not depreciated
Plant and machinery | 15% reducing balance basis
Computer equipment | straight line over 3 years

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 3).

MDS Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 July 2024 | 1,480 | 48,829 | 50,309
At 30 June 2025 | 1,480 | 48,829 | 50,309
Depreciation
At 1 July 2024 | 1,480 | 26,317 | 27,797
Charge for the year | - | 3,377 | 3,377
At 30 June 2025 | 1,480 | 29,694 | 31,174
Carrying amount
At 30 June 2025 | - | 19,135 | 19,135
At 30 June 2024 | - | 22,512 | 22,512

MDS Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 148,618 | 126,000
Prepayments | 1,043 | 767
| 149,661 | 126,767

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 16,554 | 1,467
Accruals and deferred income | 2,047 | 2,295
Other creditors | 13,475 | 14,575
| 32,076 | 18,337

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other creditors | 72,076 | 75,764