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Company Registration No. 01273460 (England and Wales)
M. & B. Fuel Injection Service Limited Unaudited accounts for the year ended 31 August 2025
M. & B. Fuel Injection Service Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M. & B. Fuel Injection Service Limited Company Information for the year ended 31 August 2025
Director
N P Slater
Company Number
01273460 (England and Wales)
Registered Office
Unit 4 Basepoint Andersons Road Southampton Hampshire SO14 5FE England
Accountants
SWP Chartered Accountants Unit 4 Basepoint Andersons Road Southampton SO14 5FE
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M. & B. Fuel Injection Service Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
61,203
73,558
Current assets
Inventories
9,250
9,250
Debtors
5
174,058
213,697
Cash at bank and in hand
442,302
253,444
625,610
476,391
Creditors: amounts falling due within one year
6
(409,218)
(501,809)
Net current assets/(liabilities)
216,392
(25,418)
Total assets less current liabilities
277,595
48,140
Provisions for liabilities
Deferred tax
(15,301)
(18,390)
Net assets
262,294
29,750
Capital and reserves
Called up share capital
1,512
1,512
Capital redemption reserve
162
162
Profit and loss account
260,620
28,076
Shareholders' funds
262,294
29,750
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 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 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 and authorised for issue on 10 April 2026 and were signed on its behalf by
N P Slater Director Company Registration No. 01273460
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M. & B. Fuel Injection Service Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
M. & B. Fuel Injection Service Limited is a private company, limited by shares, registered in England and Wales, registration number 01273460. The registered office is Unit 4 Basepoint, Andersons Road, Southampton, Hampshire, SO14 5FE, 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.
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:
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
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. & B. Fuel Injection Service Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
71,000
17,611
88,611
At 31 August 2025
71,000
17,611
88,611
Depreciation
At 1 September 2024
10,650
4,403
15,053
Charge for the year
9,053
3,302
12,355
At 31 August 2025
19,703
7,705
27,408
Net book value
At 31 August 2025
51,297
9,906
61,203
At 31 August 2024
60,350
13,208
73,558
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
171,958
187,117
Other debtors
2,100
26,580
174,058
213,697
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
264,893
329,185
Taxes and social security
138,901
124,069
Other creditors
3,424
46,555
Loans from directors
2,000
2,000
409,218
501,809
7
Controlling party
The controlling party is M&B Group Holdings Limited.
8
Average number of employees
During the year the average number of employees was 17 (2024: 17).
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