Mr M N Joyce 0 0 0 30 September 2025 25.00 19.00 80881 0 2 2 1 October 2024 0 74925 51369 1800 1800 295 311 17733 10171 53825 37215 1272 1872 36970 18585 36970 18585 Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of Financial Position. The assets of the scheme are held separately from the Company in independently administered funds.Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principal activity of the company during the year was vehicle maintenance services.13 March 2026 The Company has opted not to file the Statement of Income and Retained Earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 30 September 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.8657 276 8656 275 1 1 8657 276 8657 276 8657 276 83582 51645 46612 33060 30 September 2025 Financial Statements MSC Maintenance Limited 08220492 Financials UK FRS 102 2026.3.0+76851 08220492 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08220492 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08220492 core:RetainedEarningsAccumulatedLosses 2025-09-30 08220492 core:RetainedEarningsAccumulatedLosses 2024-09-30 08220492 core:ShareCapital 2024-09-30 08220492 bus:Director1 2024-10-01 2025-09-30 08220492 core:ShareCapital 2025-09-30 08220492 core:CurrentFinancialInstruments 2025-09-30 08220492 bus:FullAccounts 2024-10-01 2025-09-30 08220492 curr:PoundSterling 2024-10-01 2025-09-30 08220492 2024-10-01 08220492 core:CurrentFinancialInstruments 2024-09-30 08220492 bus:FRS102 2024-10-01 2025-09-30 08220492 2024-09-30 08220492 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08220492 2025-09-30 08220492 2023-10-01 2024-09-30 08220492 2024-10-01 2025-09-30 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 08220492 # MSC Maintenance Limited ​​​​​ #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For The Year Ended 30 September 2025
### MSC Maintenance Limited Registered number: 08220492​ Statement of Financial Position​ As At 30 September 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 36,970 | 18,585
Cash at bank and in hand |  | 46,612 | 33,060
|  | 83,582 | 51,645
Creditors: amounts falling due within one year | 5 | (74,925) | (51,369)
Net current assets |  | 8,657 | 276
Total assets less current liabilities |  | 8,657 | 276
Net assets |  | 8,657 | 276
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | 8,656 | 275
Total capital and reserves |  | 8,657 | 276
For the year​ ending 30 September 2025, the Company was entitled to exemption from 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 Companies Act 2006. The Director acknowledges their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of Income and Retained Earnings in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf: ___________
Mr M N Joyce​​​​​ | ​​
Director | ​​​
Date: 13 March 2026 The notes on pages 3 to 5 form part of these financial statements.
### MSC Maintenance Limited Notes To The Financial Statements For The Year Ended 30 September 2025 1. General information MSC Maintenance Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is Printing House​, 66 Lower Road​, Harrow​, HA2 0DH. The principal activity of the company during the year was vehicle maintenance services. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Pensions #### Defined contribution pension plan The Company​​​ operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company​​​​ pays fixed contributions into a separate entity. Once the contributions have been paid the Company​​​​ has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of Financial Position. The assets of the scheme are held separately from the Company​​​​ in independently administered funds.
### MSC Maintenance Limited Notes To The Financial Statements For The Year Ended 30 September 2025 2. Accounting policies (continued) d. Taxation Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​operates​​ and generates​​ income. e. Financial instruments #### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments. At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the balance sheet date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
#### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs.
### MSC Maintenance Limited Notes To The Financial Statements For The Year Ended 30 September 2025 2. Accounting policies (continued) e. Financial instruments (continued) A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Employees The average number of persons employed by the company during the year amounted to 2 (2024: 2). 4. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Debtors | 36,970 | 18,585
5. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 1,272 | 1,872
Corporation tax | 53,825 | 37,215
Other taxation and social security | 17,733 | 10,171
Other creditors | 295 | 311
Accruals and deferred income | 1,800 | 1,800
| 74,925 | 51,369