M. Deuchars Limited - Filleted accounts

Registered number

05025916

M. Deuchars Limited

Filleted Accounts

31 January 2026

M. Deuchars Limited
Registered number:		05025916
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		31,595			32,871
Investments	4		17,231			17,231
			48,826			50,102

Current assets
Debtors	5	2,184			22,492
Cash at bank and in hand		60,166			19,950
		62,350			42,442

Creditors: amounts falling due within one year	6	(7,226)			(5,670)

Net current assets			55,124			36,772

Net assets			103,950			86,874

Capital and reserves
Called up share capital			100			100
Profit and loss account			103,850			86,774

Shareholder's funds			103,950			86,874

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Marion Deuchars
Director
Approved by the board on 13 March 2026

M. Deuchars Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees			2026		2025
Number					Number
	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	19,417		41,104		60,521
	Additions	-		873		873
	At 31 January 2026	19,417		41,977		61,394

	Depreciation
	At 1 February 2025	-		27,650		27,650
	Charge for the year	-		2,149		2,149
	At 31 January 2026	-		29,799		29,799

	Net book value
	At 31 January 2026	19,417		12,178		31,595
	At 31 January 2025	19,417		13,454		32,871


4	Investments
Other
investments
£
	Cost
	At 1 February 2025					17,231

	At 31 January 2026					17,231


5	Debtors			2026		2025
£					£

	Trade debtors			-		1,574
	Other debtors			2,184		20,918
				2,184		22,492


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			458		593
	Taxation and social security costs			2,726		1,085
	Other creditors			4,042		3,992
				7,226		5,670


7	Other information

	M. Deuchars Limited is a private company limited by shares and incorporated in England. Its registered office is:
	35 Grafton Way
	London
	W1T 5DB