2024-04-05 2025-03-30 2025-03-30 false 03682881 M.A. REES CONSTRUCTION LIMITED 2026-02-05 false iso4217:GBP xbrli:pure 03682881 2024-04-04 03682881 2025-03-30 03682881 2024-04-05 2025-03-30 03682881 2023-03-22 03682881 2024-04-04 03682881 2023-03-23 2024-04-04 03682881 bus:SmallEntities 2024-04-05 2025-03-30 03682881 bus:AuditExempt-NoAccountantsReport 2024-04-05 2025-03-30 03682881 bus:FullAccounts 2024-04-05 2025-03-30 03682881 bus:PrivateLimitedCompanyLtd 2024-04-05 2025-03-30 03682881 core:WithinOneYear 2025-03-30 03682881 core:AfterOneYear 2025-03-30 03682881 core:WithinOneYear 2024-04-04 03682881 core:AfterOneYear 2024-04-04 03682881 core:ShareCapital 2025-03-30 03682881 core:SharePremium 2025-03-30 03682881 core:RevaluationReserve 2025-03-30 03682881 core:OtherReservesSubtotal 2025-03-30 03682881 core:RetainedEarningsAccumulatedLosses 2025-03-30 03682881 core:ShareCapital 2024-04-04 03682881 core:SharePremium 2024-04-04 03682881 core:RevaluationReserve 2024-04-04 03682881 core:OtherReservesSubtotal 2024-04-04 03682881 core:RetainedEarningsAccumulatedLosses 2024-04-04 03682881 core:LandBuildings 2025-03-30 03682881 core:PlantMachinery 2025-03-30 03682881 core:Vehicles 2025-03-30 03682881 core:FurnitureFittings 2025-03-30 03682881 core:OfficeEquipment 2025-03-30 03682881 core:NetGoodwill 2025-03-30 03682881 core:IntangibleAssetsOtherThanGoodwill 2025-03-30 03682881 core:ListedExchangeTraded 2025-03-30 03682881 core:UnlistedNon-exchangeTraded 2025-03-30 03682881 core:LandBuildings 2024-04-04 03682881 core:PlantMachinery 2024-04-04 03682881 core:Vehicles 2024-04-04 03682881 core:FurnitureFittings 2024-04-04 03682881 core:OfficeEquipment 2024-04-04 03682881 core:NetGoodwill 2024-04-04 03682881 core:IntangibleAssetsOtherThanGoodwill 2024-04-04 03682881 core:ListedExchangeTraded 2024-04-04 03682881 core:UnlistedNon-exchangeTraded 2024-04-04 03682881 core:LandBuildings 2024-04-05 2025-03-30 03682881 core:PlantMachinery 2024-04-05 2025-03-30 03682881 core:Vehicles 2024-04-05 2025-03-30 03682881 core:FurnitureFittings 2024-04-05 2025-03-30 03682881 core:OfficeEquipment 2024-04-05 2025-03-30 03682881 core:NetGoodwill 2024-04-05 2025-03-30 03682881 core:IntangibleAssetsOtherThanGoodwill 2024-04-05 2025-03-30 03682881 core:ListedExchangeTraded 2024-04-05 2025-03-30 03682881 core:UnlistedNon-exchangeTraded 2024-04-05 2025-03-30 03682881 core:MoreThanFiveYears 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments 2025-03-30 03682881 core:Non-currentFinancialInstruments 2024-04-04 03682881 dpl:CostSales 2024-04-05 2025-03-30 03682881 dpl:DistributionCosts 2024-04-05 2025-03-30 03682881 core:LandBuildings 2024-04-05 2025-03-30 03682881 core:PlantMachinery 2024-04-05 2025-03-30 03682881 core:Vehicles 2024-04-05 2025-03-30 03682881 core:FurnitureFittings 2024-04-05 2025-03-30 03682881 core:OfficeEquipment 2024-04-05 2025-03-30 03682881 dpl:AdministrativeExpenses 2024-04-05 2025-03-30 03682881 core:NetGoodwill 2024-04-05 2025-03-30 03682881 core:IntangibleAssetsOtherThanGoodwill 2024-04-05 2025-03-30 03682881 dpl:GroupUndertakings 2024-04-05 2025-03-30 03682881 dpl:ParticipatingInterests 2024-04-05 2025-03-30 03682881 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-05 2025-03-30 03682881 core:ListedExchangeTraded 2024-04-05 2025-03-30 03682881 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-05 2025-03-30 03682881 core:UnlistedNon-exchangeTraded 2024-04-05 2025-03-30 03682881 dpl:CostSales 2023-03-23 2024-04-04 03682881 dpl:DistributionCosts 2023-03-23 2024-04-04 03682881 core:LandBuildings 2023-03-23 2024-04-04 03682881 core:PlantMachinery 2023-03-23 2024-04-04 03682881 core:Vehicles 2023-03-23 2024-04-04 03682881 core:FurnitureFittings 2023-03-23 2024-04-04 03682881 core:OfficeEquipment 2023-03-23 2024-04-04 03682881 dpl:AdministrativeExpenses 2023-03-23 2024-04-04 03682881 core:NetGoodwill 2023-03-23 2024-04-04 03682881 core:IntangibleAssetsOtherThanGoodwill 2023-03-23 2024-04-04 03682881 dpl:GroupUndertakings 2023-03-23 2024-04-04 03682881 dpl:ParticipatingInterests 2023-03-23 2024-04-04 03682881 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-23 2024-04-04 03682881 core:ListedExchangeTraded 2023-03-23 2024-04-04 03682881 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-23 2024-04-04 03682881 core:UnlistedNon-exchangeTraded 2023-03-23 2024-04-04 03682881 core:NetGoodwill 2025-03-30 03682881 core:IntangibleAssetsOtherThanGoodwill 2025-03-30 03682881 core:LandBuildings 2025-03-30 03682881 core:PlantMachinery 2025-03-30 03682881 core:Vehicles 2025-03-30 03682881 core:FurnitureFittings 2025-03-30 03682881 core:OfficeEquipment 2025-03-30 03682881 core:AfterOneYear 2025-03-30 03682881 core:WithinOneYear 2025-03-30 03682881 core:ListedExchangeTraded 2025-03-30 03682881 core:UnlistedNon-exchangeTraded 2025-03-30 03682881 core:ShareCapital 2025-03-30 03682881 core:SharePremium 2025-03-30 03682881 core:RevaluationReserve 2025-03-30 03682881 core:OtherReservesSubtotal 2025-03-30 03682881 core:RetainedEarningsAccumulatedLosses 2025-03-30 03682881 core:NetGoodwill 2024-04-04 03682881 core:IntangibleAssetsOtherThanGoodwill 2024-04-04 03682881 core:LandBuildings 2024-04-04 03682881 core:PlantMachinery 2024-04-04 03682881 core:Vehicles 2024-04-04 03682881 core:FurnitureFittings 2024-04-04 03682881 core:OfficeEquipment 2024-04-04 03682881 core:AfterOneYear 2024-04-04 03682881 core:WithinOneYear 2024-04-04 03682881 core:ListedExchangeTraded 2024-04-04 03682881 core:UnlistedNon-exchangeTraded 2024-04-04 03682881 core:ShareCapital 2024-04-04 03682881 core:SharePremium 2024-04-04 03682881 core:RevaluationReserve 2024-04-04 03682881 core:OtherReservesSubtotal 2024-04-04 03682881 core:RetainedEarningsAccumulatedLosses 2024-04-04 03682881 core:NetGoodwill 2023-03-22 03682881 core:IntangibleAssetsOtherThanGoodwill 2023-03-22 03682881 core:LandBuildings 2023-03-22 03682881 core:PlantMachinery 2023-03-22 03682881 core:Vehicles 2023-03-22 03682881 core:FurnitureFittings 2023-03-22 03682881 core:OfficeEquipment 2023-03-22 03682881 core:AfterOneYear 2023-03-22 03682881 core:WithinOneYear 2023-03-22 03682881 core:ListedExchangeTraded 2023-03-22 03682881 core:UnlistedNon-exchangeTraded 2023-03-22 03682881 core:ShareCapital 2023-03-22 03682881 core:SharePremium 2023-03-22 03682881 core:RevaluationReserve 2023-03-22 03682881 core:OtherReservesSubtotal 2023-03-22 03682881 core:RetainedEarningsAccumulatedLosses 2023-03-22 03682881 core:AfterOneYear 2024-04-05 2025-03-30 03682881 core:WithinOneYear 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:CostValuation 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-05 2025-03-30 03682881 core:Non-currentFinancialInstruments core:CostValuation 2025-03-30 03682881 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-30 03682881 core:Non-currentFinancialInstruments core:CostValuation 2024-04-04 03682881 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-04 03682881 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-04 03682881 bus:Director1 2024-04-05 2025-03-30

M.A. REES CONSTRUCTION LIMITED

Registered Number
03682881
(England and Wales)

Unaudited Financial Statements for the Period ended
30 March 2025

M.A. REES CONSTRUCTION LIMITED
Company Information
for the period from 5 April 2024 to 30 March 2025

Director | REES, Mark Anthony

Registered Address | Summit House 10 Waterside Court
| Albany Street
| Newport
| NP20 5NT

Registered Number | 03682881 (England and Wales)

M.A. REES CONSTRUCTION LIMITED
Statement of Financial Position
30 March 2025

| Notes | 30 Mar 2025 |  | 04 Apr 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 24,444 |  |  |  | 32,594
|  |  |  | 24,444 |  |  |  | 32,594
Current assets |  |  |  |  |  |  |  |
Stocks |  | 585,000 |  |  |  | 615,500 |  |
Debtors | 4 | 2,997 |  |  |  | 28,043 |  |
|  | 587,997 |  |  |  | 643,543 |  |
Creditors amounts falling due within one year | 5 | (907,110) |  |  |  | (924,121) |  |
Net current assets (liabilities) |  |  |  | (319,113) |  |  |  | (280,578)
Total assets less current liabilities |  |  |  | (294,669) |  |  |  | (247,984)
Creditors amounts falling due after one year | 6 |  |  | (12,916) |  |  |  | (35,140)
Net assets |  |  |  | (307,585) |  |  |  | (283,124)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (307,685) |  |  |  | (283,224)
Shareholders' funds |  |  |  | (307,585) |  |  |  | (283,124)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 February 2026, and are signed on its behalf by:
REES, Mark Anthony Director Registered Company No. 03682881

M.A. REES CONSTRUCTION LIMITED
Notes to the Financial Statements
for the period ended 30 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 05 April 24 | 103,284 |  | 3,933 |  | 107,217
| At 30 March 25 | 103,284 |  | 3,933 |  | 107,217
| Depreciation and impairment
| At 05 April 24 | 70,946 |  | 3,677 |  | 74,623
| Charge for year | 8,150 |  | - |  | 8,150
| At 30 March 25 | 79,096 |  | 3,677 |  | 82,773
| Net book value
| At 30 March 25 | 24,188 |  | 256 |  | 24,444
| At 04 April 24 | 32,338 |  | 256 |  | 32,594

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 4,456
| Other debtors | 2,997 |  | 23,587
| Total | 2,997 |  | 28,043

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 8,158 |  | 23,548
| Taxation and social security | 35,858 |  | 20,213
| Finance lease and HP contracts | 24,522 |  | 8,724
| Other creditors | 830,084 |  | 862,019
| Accrued liabilities and deferred income | 8,488 |  | 9,617
| Total | 907,110 |  | 924,121

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 12,916 |  | 11,667
| Other creditors | - |  | 23,473
| Total | 12,916 |  | 35,140

7. | Controlling party
--- | ---
| Ultimate control of the company lies with M. A. Rees.