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Company Registration No. 04882488 (England and Wales)
Mappenors Construction Limited Unaudited accounts for the year ended 31 August 2025
Mappenors Construction Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mappenors Construction Limited Company Information for the year ended 31 August 2025
Director
M A Evans
Company Number
04882488 (England and Wales)
Registered Office
45 Etnam Street Leominster Herefordshire HR6 8AE England
Accountants
Armstrong Rogers & Co 45 Etnam Street Leominster Herefordshire HR6 8AE
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Mappenors Construction Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,029
2,474
Current assets
Inventories
5,805
-
Debtors
5
7,891
3,547
Cash at bank and in hand
1,745
569
15,441
4,116
Creditors: amounts falling due within one year
6
(14,385)
(12,800)
Net current assets/(liabilities)
1,056
(8,684)
Net assets/(liabilities)
3,085
(6,210)
Capital and reserves
Called up share capital
1
1
Profit and loss account
3,084
(6,211)
Shareholders' funds
3,085
(6,210)
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 16 April 2026 and were signed on its behalf by
M A Evans Director Company Registration No. 04882488
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Mappenors Construction Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Mappenors Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 04882488. The registered office is 45 Etnam Street, Leominster, Herefordshire, HR6 8AE, 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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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 is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance Basis
Motor vehicles
20% Reducing Balance Basis
Stocks
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
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Mappenors Construction 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
5,884
13,800
19,684
At 31 August 2025
5,884
13,800
19,684
Depreciation
At 1 September 2024
4,892
12,318
17,210
Charge for the year
149
296
445
At 31 August 2025
5,041
12,614
17,655
Net book value
At 31 August 2025
843
1,186
2,029
At 31 August 2024
992
1,482
2,474
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
298
2,280
Accrued income and prepayments
164
157
Other debtors
7,429
1,110
7,891
3,547
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
811
880
Taxes and social security
1,366
-
Other creditors
11,374
11,122
Accruals
834
798
14,385
12,800
7
Transactions with related parties
At 31 August 2025 Mr M. A. Evans was owed £1,170 (2024: £NIL) in respect of his directors loan account.
8
Controlling party
The Company is under the control of Mr M A Evans who owns 100% of the issued share capital.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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