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COMPANY REGISTRATION NUMBER: 01604224

M & D Services (Bristol) Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

M & D Services (Bristol) Limited

Abridged Financial Statements

Year ended 30 November 2025

Contents | Page

Report to the board of directors on the preparation of the unaudited statutory abridged financial statements | 1

Abridged statement of financial position | 2

Notes to the abridged financial statements | 4

M & D Services (Bristol) Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of M & D Services (Bristol) Limited

Year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of M & D Services (Bristol) Limited for the year ended 30 November 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
JAY & JAY PARTNERSHIP LIMITED Chartered Certified Accountants
2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU
5 May 2026

M & D Services (Bristol) Limited

Abridged Statement of Financial Position

30 November 2025

| 2025 | 2024
|  | (restated)
Note | £ | £

Fixed assets

Tangible assets | 5 | 39,410 | 38,271

Current assets

Stocks | 262 | 450
Debtors | 34,104 | 49,625
Cash at bank and in hand | 1,928 | 797
| -------- | --------
| 36,294 | 50,872

Creditors: amounts falling due within one year | 157,553 | 215,338
| --------- | ---------
Net current liabilities | 121,259 | 164,466
| --------- | ---------
Total assets less current liabilities | ( 81,849) | ( 126,195)

Creditors: amounts falling due after more than one year | 9,510 | 12,554
| -------- | ---------
Net liabilities | ( 91,359) | ( 138,749)
| -------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 91,459) | ( 138,849)
| -------- | ---------
Shareholders deficit | ( 91,359) | ( 138,749)
| -------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

M & D Services (Bristol) Limited

Abridged Statement of Financial Position (continued)

30 November 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 5 May 2026 , and are signed on behalf of the board by:

Mr A Days
Director

Company registration number: 01604224

M & D Services (Bristol) Limited

Notes to the Abridged Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Balaclava Road Industrial Estate, Ridgeway Road, Fishponds, Bristol, BS16 3LJ.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the going concern basis. This basis may not be appropriate because the company has net liabilities at 30 November 2025 and 30 November 2024. The future of the company is dependent upon the continued support of its creditors. The accounts do not include any provisions for liabilities that may arise if this support is withdrawn.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Garage equipment | - | 10% reducing balance
| Motor vehicles | - | 25% reducing balance
| Office equipment | - | 10% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 5 ).
5. Tangible assets

| £
Cost |
At 1 December 2024 as restated | 136,579
Additions | 7,415
Disposals | ( 3,250)
| ---------
At 30 November 2025 | 140,744
| ---------
Depreciation |
At 1 December 2024 | 98,308
Charge for the year | 3,881
Disposals | ( 855)
| ---------
At 30 November 2025 | 101,334
| ---------
Carrying amount |
At 30 November 2025 | 39,410
| ---------
At 30 November 2024 | 38,271
| ---------

6. Prior period errors
Rent relating to prior periods had been understated, so the comparative figures have been restated accordingly. The effect of this adjustment has been to decrease reserves at 1 December 2023 by £138,926.
7. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
|  | (restated)
| £ | £
Not later than 1 year | 7,990 | 51,941
Later than 1 year and not later than 5 years | – | 7,990
| ------- | --------
| 7,990 | 59,931
| ------- | --------

8. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr and Mrs A Days | ( 139,937) | – | 58,700 | ( 81,237)
|  | --------- | ---- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr and Mrs A Days | 4,166 | ( 139,937) | ( 4,166) | ( 139,937)
|  | ------- | --------- | ------- | ---------

The amount owed to the directors on 30 November 2024 has been restated following a prior year adjustment for rent arrears settled from personal funds in August 2024. £10,800 that was previously treated as dividends has also been reclassified as amounts due from directors, as insufficient distributable reserves existed at the time the distributions were made, to give an amount owed the directors of £81,237 on 30 November 2025, as shown above. This loan is interest free and repayable on demand.