MAUDE CONSTRUCTION LIMITED
Report and Accounts
31 May 2025
Registered number
06026463

MAUDE CONSTRUCTION LIMITED
Registered number: | 06026463
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 161,900 |  |  | 215,816
Current assets
Stocks & WIP |  |  | 63,405 |  |  | 131,481
Debtors | 5 |  | 142,410 |  |  | 45,164
|  |  | 205,815 |  |  | 176,645
Creditors: amounts falling due within one year | 6 |  | (389,415) |  |  | (286,480)
Net current liabilities |  |  |  | (183,600) |  |  | (109,835)
Total assets less current liabilities |  |  |  | (21,700) |  |  | 105,981
Creditors: amounts falling due after more than one year | 7 |  |  | (12,925) |  |  | (44,181)
Net (liabilities)/assets |  |  |  | (34,625) |  |  | 61,800
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (34,626) |  |  | 61,799
Shareholders' funds |  |  |  | (34,625) |  |  | 61,800
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr R F Maude
Director
Approved by the board on 20 August 2025

MAUDE CONSTRUCTION LIMITED
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| 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).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 8 |  | 8
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 June 2024 | 6,140
| At 31 May 2025 | 6,140
| Amortisation
| At 1 June 2024 | 6,140
| At 31 May 2025 | 6,140
| Net book value
| At 31 May 2025 | -
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  | Office Equipment |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 June 2024 | 3,790 |  | 606,897 |  | 90,363 |  | 701,050
| Additions | - |  | 50 |  | - |  | 50
| At 31 May 2025 | 3,790 |  | 606,947 |  | 90,363 |  | 701,100
| Depreciation
| At 1 June 2024 | 3,468 |  | 423,495 |  | 58,271 |  | 485,234
| Charge for the year | 80 |  | 45,863 |  | 8,023 |  | 53,966
| At 31 May 2025 | 3,548 |  | 469,358 |  | 66,294 |  | 539,200
| Net book value
| At 31 May 2025 | 242 |  | 137,589 |  | 24,069 |  | 161,900
| At 31 May 2024 | 322 |  | 183,402 |  | 32,092 |  | 215,816
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 116,196 |  | 7,553
| VAT |  |  |  |  | 11,583 |  | 37,611
| Directors Loan |  |  |  |  | 4,671 |  | -
| Other debtors | 9,960 |  | -
|  |  |  |  |  | 142,410 |  | 45,164
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 71,251 |  | 65,497
| Finance lease and HP contracts | 28,015 |  | 33,895
| Trade creditors | 200,771 |  | 99,483
| Corporation tax | - |  | 22,261
| Other taxes and social security costs | 87,546 |  | 63,119
| Directors loan | - |  | 308
| Accruals | 2,000 |  | 2,000
| Other creditors | (168) |  | (83)
|  |  |  |  |  | 389,415 |  | 286,480
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 3,241
| Finance lease and HP contracts | 12,925 |  | 40,940
|  |  |  |  |  | 12,925 |  | 44,181
8 | Other information
| MAUDE CONSTRUCTION LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 6 Portal Business Park Suite 3 & 4
| Eaton Lane
| Tarporley
| West Cheshire & Chester
| CW6 9DL

MAUDE CONSTRUCTION LIMITED 06026463 false 2024-06-01 2025-05-31 2025-05-31 VT Final Accounts November 2025 Mr R F Maude No description of principal activity 06026463 2023-06-01 2024-05-31 06026463 core:WithinOneYear 2024-05-31 06026463 core:AfterOneYear 2024-05-31 06026463 core:ShareCapital 2024-05-31 06026463 core:RetainedEarningsAccumulatedLosses 2024-05-31 06026463 2024-06-01 2025-05-31 06026463 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06026463 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06026463 bus:Director40 2024-06-01 2025-05-31 06026463 core:LandBuildings 2024-06-01 2025-05-31 06026463 core:PlantMachinery 2024-06-01 2025-05-31 06026463 core:Vehicles 2024-06-01 2025-05-31 06026463 countries:England 2024-06-01 2025-05-31 06026463 bus:FRS102 2024-06-01 2025-05-31 06026463 bus:FilletedAccounts 2024-06-01 2025-05-31 06026463 2025-05-31 06026463 core:WithinOneYear 2025-05-31 06026463 core:AfterOneYear 2025-05-31 06026463 core:ShareCapital 2025-05-31 06026463 core:RetainedEarningsAccumulatedLosses 2025-05-31 06026463 core:Goodwill 2025-05-31 06026463 core:LandBuildings 2025-05-31 06026463 core:PlantMachinery 2025-05-31 06026463 core:Vehicles 2025-05-31 06026463 2024-05-31 06026463 core:Goodwill 2024-05-31 06026463 core:LandBuildings 2024-05-31 06026463 core:PlantMachinery 2024-05-31 06026463 core:Vehicles 2024-05-31 iso4217:GBP xbrli:pure