1 December 2024 false No description of principal activity Taxfiler 2024.6 13032857business:PrivateLimitedCompanyLtd2024-12-012025-11-30 130328572024-11-30 130328572024-12-012025-11-30 13032857business:AuditExempt-NoAccountantsReport2024-12-012025-11-30 13032857business:FilletedAccounts2024-12-012025-11-30 130328572025-11-30 13032857business:Director12024-12-012025-11-30 13032857business:RegisteredOffice2024-12-012025-11-30 130328572024-11-30 13032857core:WithinOneYear2025-11-30 13032857core:WithinOneYear2024-11-30 13032857core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 13032857core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 13032857core:CapitalContributionReservecore:PreviouslyStatedAmount2025-11-30 13032857core:CapitalContributionReservecore:PreviouslyStatedAmount2024-11-30 13032857core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 13032857core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 13032857core:PreviouslyStatedAmount2025-11-30 13032857core:PreviouslyStatedAmount2024-11-30 13032857business:SmallEntities2024-12-012025-11-30 13032857countries:EnglandWales2024-12-012025-11-30 13032857core:PlantMachinery2024-12-012025-11-30 13032857core:MotorVehicles2024-12-012025-11-30 13032857core:ComputerEquipment2024-12-012025-11-30 13032857core:PlantMachinery2024-11-30 13032857core:MotorVehicles2024-11-30 13032857core:ComputerEquipment2024-11-30 13032857core:PlantMachinery2025-11-30 13032857core:MotorVehicles2025-11-30 13032857core:ComputerEquipment2025-11-30 13032857core:AfterOneYear2025-11-30 13032857core:AfterOneYear2024-11-30 13032857business:OrdinaryShareClass12024-12-012025-11-30 13032857business:OrdinaryShareClass12023-12-012024-11-30 130328572023-12-012024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13032857 (England and Wales)
MB & DC INSTALLATIONS LTD Unaudited accounts for the year ended 30 November 2025
MB & DC INSTALLATIONS LTD Unaudited accounts Contents
Page
- 2 -
MB & DC INSTALLATIONS LTD Company Information for the year ended 30 November 2025
Director
Deborah Baldam
Company Number
13032857 (England and Wales)
Registered Office
112-113 High Street LINCOLN LN5 7PY ENGLAND
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
- 3 -
MB & DC INSTALLATIONS LTD Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,427 
4,574 
Current assets
Inventories
1,750 
7,000 
Debtors
6,000 
16,357 
Cash at bank and in hand
38,065 
12,250 
45,815 
35,607 
Creditors: amounts falling due within one year
(54,862)
(27,079)
Net current (liabilities)/assets
(9,047)
8,528 
Net assets
8,380 
13,102 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
- 
21,500 
Profit and loss account
8,280 
(8,498)
Shareholders' funds
8,380 
13,102 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 17 June 2026 and were signed on its behalf by
Deborah Baldam Director Company Registration No. 13032857
- 4 -
MB & DC INSTALLATIONS LTD Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
MB & DC INSTALLATIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 13032857. The registered office is 112-113 High Street, LINCOLN, LN5 7PY, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Computer equipment
20% Reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
MB & DC INSTALLATIONS LTD Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
800 
6,800 
2,550 
10,150 
Additions
- 
19,995 
- 
19,995 
Disposals
- 
(6,800)
- 
(6,800)
At 30 November 2025
800 
19,995 
2,550 
23,345 
Depreciation
At 1 December 2024
390 
4,014 
1,172 
5,576 
Charge for the year
82 
3,999 
275 
4,356 
On disposals
- 
(4,014)
- 
(4,014)
At 30 November 2025
472 
3,999 
1,447 
5,918 
Net book value
At 30 November 2025
328 
15,996 
1,103 
17,427 
At 30 November 2024
410 
2,786 
1,378 
4,574 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,148 
Trade debtors
- 
14,209 
- 
16,357 
Amounts falling due after more than one year
Trade debtors
6,000 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,787 
- 
Trade creditors
3,896 
1,366 
Taxes and social security
69 
500 
Other creditors
- 
12,357 
Loans from directors
47,510 
12,356 
Accruals
600 
500 
54,862 
27,079 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -