Midland Road Maintenance Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04276115

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		643,649		612,961

			643,649		612,961
CURRENT ASSETS
Stocks	5	460		460
Debtors	6	226,747		619,801
Cash at bank and in hand		543,536		475,241

		770,743		1,095,502
Creditors: Amounts Falling Due Within One Year	7	(211,740 )		(209,705 )

NET CURRENT ASSETS (LIABILITIES)			559,003		885,797

TOTAL ASSETS LESS CURRENT LIABILITIES			1,202,652		1,498,758

Creditors: Amounts Falling Due After More Than One Year	8		(12,683 )		(61,594 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(152,574 )		(144,617 )

NET ASSETS			1,037,395		1,292,547

CAPITAL AND RESERVES
Called up share capital	10		200		200
Other reserves			50,280		-
Profit and Loss Account			986,915		1,292,347

SHAREHOLDERS' FUNDS			1,037,395		1,292,547

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Midland Road Maintenance Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N Allen

Director

21 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Midland Road Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04276115 . The registered office is Millennium Court, First Avenue, Burton-on-Trent, Staffordshire, DE14 2WH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on straight line basis
Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33.3% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Midland Road Maintenance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	38,049	687,689	302,849	559	1,029,146
Additions	-	94,528	67,050	1,708	163,286
Disposals	-	-	(19,341 )	-	(19,341 )

As at 31 July 2025	38,049	782,217	350,558	2,267	1,173,091

Depreciation
As at 1 August 2024	2,410	251,199	162,498	78	416,185
Provided during the period	761	89,867	39,891	587	131,106
Disposals	-	-	(17,849 )	-	(17,849 )

As at 31 July 2025	3,171	341,066	184,540	665	529,442

Net Book Value
As at 31 July 2025	34,878	441,151	166,018	1,602	643,649

As at 1 August 2024	35,639	436,490	140,351	481	612,961

5. Stocks

	2025	2024
	£	£
Stock	460	460

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Midland Road Maintenance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	213,959	213,145
Other debtors	12,788	71,579
Amounts owed by group undertakings	-	335,077

	226,747	619,801

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	74,596	129,330
Trade creditors	18,148	11,167
Corporation tax	38,314	-
Other taxes and social security	8,874	12,276
Other creditors	71,808	6,652
Amounts owed to group undertakings	-	50,280

	211,740	209,705

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,683	61,594

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	74,596	129,330
Later than one year and not later than five years	12,683	61,594

	87,279	190,924

	87,279	190,924

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.000 each	100	100
50 Ordinary A shares of £ 1.000 each	50	50
50 Ordinary B shares of £ 1.000 each	50	50

	200	200

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Midland Road Maintenance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Financial Instruments

FIXED AND FLOATING CHARGE

The company has a registration of a fixed and floating charge dated 25th November 2016 covering property and undertakings of the company in favour of Barclays Bank PLC.

12. Related Party Transactions

At the balance sheet date £830 was due from the company to Mr N J Allen (2024: £49,303 due from N J Allen to the company) and £1,658 (2024:£3,155) was due from the company to Mr P C Allen, the directors. The amounts are unsecured, interest free and have no fixed repayment date.

N J Allen Developments Limited

A company in which Mr N J Allen is a director.

Amount due to a related party at the balance sheet date NIL (2024: £50,279).

On the instruction of the directors this loan was written off during the year and was shown as a Capital Contribution Reserve on the equity report within other reserves.

Staffordshire Traditional Meat Company Limited

A company in which Mr N J Allen and Mr P C Allen are directors.

Amount due from the related party at the balance sheet date NIL (2024:£335,077).

On the instruction of the directors this loan was written off due to Staffordshire Traditional Meat Company Limited having commenced a winding up process by way of Creditors Voluntary Liquidation on 27th November 2025.

13. Ultimate Controlling Party

The company was controlled by Mr P C Allen and Mr N J Allen, the directors and shareholders.

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