Company Registration No. SC133719 (Scotland)
Maintenance and Building Preservation Limited
Unaudited accounts
for the year ended 28 February 2026
Maintenance and Building Preservation Limited
Unaudited accounts
Contents
Maintenance and Building Preservation Limited
Company Information
for the year ended 28 February 2026
Directors
Leonard McComb
Alan Key
Company Number
SC133719 (Scotland)
Registered Office
Dalgrain House
81C Dalgrain Rd
Grangemouth
FK3 8HL
Scotland
Accountants
Bridge of Allan Enterprise Ltd
"The Summerhouse"
29A Kenilworth Road, Bridge of Allan
Stirling
FK9 4EH
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Maintenance and Building Preservation Limited
for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Maintenance and Building Preservation Limited for the year ended
28 February 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Bridge of Allan Enterprise Ltd
Chartered Accountants
"The Summerhouse"
29A Kenilworth Road, Bridge of Allan
Stirling
FK9 4EH
5 May 2026
Maintenance and Building Preservation Limited
Statement of financial position
as at 28 February 2026
Tangible assets
1,874
4,218
Cash at bank and in hand
475,203
474,794
Creditors: amounts falling due within one year
(142,024)
(158,988)
Net current assets
436,453
440,948
Total assets less current liabilities
438,327
445,166
Creditors: amounts falling due after more than one year
-
(5,000)
Net assets
438,327
440,166
Called up share capital
1,000
1,000
Profit and loss account
437,327
439,166
Shareholders' funds
438,327
440,166
For the year ending 28 February 2026 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 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 of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by
Alan Key
Director
Company Registration No. SC133719
Maintenance and Building Preservation Limited
Notes to the Accounts
for the year ended 28 February 2026
Maintenance and Building Preservation Limited is a private company, limited by shares, registered in Scotland, registration number SC133719. The registered office is Dalgrain House, 81C Dalgrain Rd, Grangemouth , FK3 8HL, Scotland .
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.
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.
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, in relation to building preservation services excluding discounts ,and value added tax where applicable.
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.
Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.
Job Retention Scheme grants relates to staff that have been furloughed due to Covid-19. The Small Business Grant relates to assistance with business costs due to Covid - 19 .
Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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.
Maintenance and Building Preservation Limited
Notes to the Accounts
for the year ended 28 February 2026
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.
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:
Motor vehicles
25% per annum on a straight - line basis
4
Tangible fixed assets
Motor vehicles
Amounts falling due within one year
Trade debtors
100,945
123,171
Deferred tax asset
1,018
660
Accrued income and prepayments
1,311
1,311
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,000
10,000
Trade creditors
20,267
25,342
Taxes and social security
50,230
53,870
Loans from directors
41,888
43,746
Maintenance and Building Preservation Limited
Notes to the Accounts
for the year ended 28 February 2026
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 8 (2025: 9).