Metal Craft Fabrications (Havant) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04868575

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,802		1,691

			14,802		1,691
CURRENT ASSETS
Stocks	5	500		500
Debtors	6	28,072		21,849
Cash at bank and in hand		45,748		8,818

		74,320		31,167
Creditors: Amounts Falling Due Within One Year	7	(136,363 )		(142,729 )

NET CURRENT ASSETS (LIABILITIES)			(62,043 )		(111,562 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(47,241 )		(109,871 )

NET LIABILITIES			(47,241 )		(109,871 )

CAPITAL AND RESERVES
Called up share capital	8		102		102
Profit and Loss Account			(47,343 )		(109,973 )

SHAREHOLDERS' FUNDS			(47,241)		(109,871)

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Metal Craft Fabrications (Havant) Limited

Balance Sheet (continued)

As At 31 August 2025

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 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 Gerald Brockway

Director

15 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Metal Craft Fabrications (Havant) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04868575 . The registered office is Unit 29, The Tanneries, Brockhampton Lane, Havant, Hampshire, PO9 1JB.

The presentation currency of the financial statements is Pound Sterling (£)

Accounts are rounded to the nearest pound

The accounts represent the company as an individual entity

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

2.4. 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.

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.

2.5. 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	N/A
Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straightline

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Metal Craft Fabrications (Havant) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	1,453	16,712	-	292	18,457
Additions	-	3,750	10,089	300	14,139
Disposals	-	(7,000 )	-	(292 )	(7,292 )

As at 31 August 2025	1,453	13,462	10,089	300	25,304

Depreciation
As at 1 September 2024	-	16,474	-	292	16,766
Provided during the period	-	670	210	-	880
Disposals	-	(6,852 )	-	(292 )	(7,144 )

As at 31 August 2025	-	10,292	210	-	10,502

Net Book Value
As at 31 August 2025	1,453	3,170	9,879	300	14,802

As at 1 September 2024	1,453	238	-	-	1,691

5. Stocks

	2025	2024
	£	£
Stock	500	500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,281	21,849
Other debtors	2,791	-

	28,072	21,849

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,905	21,615
Other creditors	106,649	115,543
Taxation and social security	10,809	5,571

	136,363	142,729

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Metal Craft Fabrications (Havant) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

9. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:£106,313 (2024: £111,076)

The above loan is unsecured, interest free and repayable on demand.

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