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Company Registration No. 05184209 (England and Wales)
M V Scotter Building Services Ltd. UNAUDITED ACCOUNTS FOR FILING WITH THE REGISTRAR for the year ended 31 August 2025
M V Scotter Building Services Ltd. UNAUDITED ACCOUNTS FOR FILING WITH THE REGISTRAR Contents
Page
Statement of financial position
3
Notes to the accounts
4
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M V Scotter Building Services Ltd. Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,216
5,621
Current assets
Debtors
6,682
44,728
Cash at bank and in hand
7,844
16,896
14,526
61,624
Creditors: amounts falling due within one year
(17,956)
(40,810)
Net current (liabilities)/assets
(3,430)
20,814
Total assets less current liabilities
786
26,435
Provisions for liabilities
Deferred tax
5
(782)
(1,405)
Net assets
4
25,030
Capital and reserves
Called up share capital
100
100
Profit and loss account
(96)
24,930
Shareholders' funds
4
25,030
For the year ending 31 August 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 4 March 2026 and were signed on its behalf by
Joanne Scotter Director Company Registration No. 05184209
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M V Scotter Building Services Ltd. Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
M V Scotter Building Services Ltd. is a private company, limited by shares, registered in England and Wales, registration number 05184209. The registered office is 32 DRIFTWOOD AVENUE DRIFTWOOD AVENUE, ST. ALBANS, AL2 3DE, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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M V Scotter Building Services Ltd. Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 September 2024
24,305
At 31 August 2025
24,305
Depreciation
At 1 September 2024
18,684
Charge for the year
1,405
At 31 August 2025
20,089
Net book value
At 31 August 2025
4,216
At 31 August 2024
5,621
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
782
1,405
2025
2024
£
£
Provision at start of year
1,405
1,424
Credited to the profit and loss account
(623)
(19)
Provision at end of year
782
1,405
6
Transactions with related parties
At 31 August 2025 there were loans owed from directors of £1,907 (2024 Loan payable to directors: £3,048). The loans are interest free and repayable on demand.
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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