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Registered number: 04897635
Mark Goodwin Pianos Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
KDH Accountancy Limited
Mark Goodwin Pianos Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Mark Goodwin Pianos Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04897635

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,434 |  | 18,221
|  |  | 16,434 |  | 18,221
CURRENT ASSETS
Stocks | 5 | 144,213 |  | 180,931 |
Debtors | 6 | 104,377 |  | 63,903 |
Cash at bank and in hand |  | - |  | 8,503 |
|  | 248,590 |  | 253,337 |
Creditors: Amounts Falling Due Within One Year | 7 | (148,112 ) |  | (126,862 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100,478 |  | 126,475
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 116,912 |  | 144,696
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (9,219 )
NET ASSETS |  |  | 116,912 |  | 135,477
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 116,812 |  | 135,377
SHAREHOLDERS' FUNDS |  |  | 116,912 |  | 135,477

Page 1
Page 2
Mark Goodwin Pianos Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Goodwin Director
09/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mark Goodwin Pianos Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Mark Goodwin Pianos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04897635 . The registered office is 12 Thornham Old Road, Royton, Oldham, OL2 5UN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 5 Years straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 5 Years straight line
Computer Equipment | 5 Years straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Mark Goodwin Pianos Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 11,171 | - | 5,145 | 32,152 | 48,468
Additions | - | 3,030 | - | 3,696 | 6,726
Disposals | (2,250 ) | - | - | - | (2,250 )
As at 30 September 2025 | 8,921 | 3,030 | 5,145 | 35,848 | 52,944
Depreciation
As at 1 October 2024 | 1,363 | - | 3,808 | 25,076 | 30,247
Provided during the period | 1,897 | 758 | 855 | 2,894 | 6,404
Disposals | (141 ) | - | - | - | (141 )
As at 30 September 2025 | 3,119 | 758 | 4,663 | 27,970 | 36,510
Net Book Value
As at 30 September 2025 | 5,802 | 2,272 | 482 | 7,878 | 16,434
As at 1 October 2024 | 9,808 | - | 1,337 | 7,076 | 18,221

Page 4
Page 5
Mark Goodwin Pianos Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 144,213 |  | 180,931

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 73,257 |  | 56,777
Other debtors | 31,120 |  | 7,126
| 104,377 |  | 63,903

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,693 |  | 12,471
Bank loans and overdrafts | 62,600 |  | 65,450
Other loans | 287 |  | -
Other creditors | 13,360 |  | 5,231
Taxation and social security | 70,172 |  | 43,710
| 148,112 |  | 126,862

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,219

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
As at 30 September 2025, Mr M Goodwin, the director of the company, owed the company £287 (2024: £102). There is no interest charged on this amount.
Dividends paid to the director of the company within the year was £35,000 (2024: £44,075).
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
As at 30 September 2025, Mrs J Goodwin, a joint shareholder of the company, was owed £287 (2024: £102) from the company. There is no interest charged on this amount.
Dividends of £35,000 (2024: £44,075) were paid to Mrs J Goodwin during the year.
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