REGISTERED NUMBER: 03235683 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

M and S Metal Fabrications Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

M Holt

REGISTERED OFFICE:

Lumbrook Mills

Westercroft Lane

Northowram

Halifax

HX3 7TY

REGISTERED NUMBER:

03235683 (England and Wales)

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

BANKERS:

Lloyds Bank PLC

65-68 Briggate

Leeds

LS1 6LH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M and S Metal Fabrications Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of M and S Metal Fabrications Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of M and S Metal Fabrications Limited and state those matters that we have agreed to state to the director of M and S Metal Fabrications Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M and S Metal Fabrications Limited and its director for our work or for this report.

It is your duty to ensure that M and S Metal Fabrications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M and S Metal Fabrications Limited. You consider that M and S Metal Fabrications Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M and S Metal Fabrications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

22 May 2026

CURRENT ASSETS

Stocks

20,043

20,043

Debtors

5

790,361

971,883

Cash at bank and in hand

1,237,156

692,503

2,047,560

1,684,429

CREDITORS

Amounts falling due within one year

6

1,220,899

763,639

NET CURRENT ASSETS

826,661

920,790

TOTAL ASSETS LESS CURRENT LIABILITIES

826,661

920,790

CAPITAL AND RESERVES

Called up share capital

1,100

1,100

Retained earnings

825,561

919,690

826,661

920,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

M Holt - Director

1.	GENERAL INFORMATION

M and S Metal Fabrications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention.

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.

Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Defined contribution plans

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

478,788

732,816

Amounts owed by group undertakings

118,264

58,601

Amounts recoverable on contract

117,438

102,106

Other debtors

75,871

78,360

790,361

971,883

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

114,212

116,022

Taxation and social security

237,449

200,964

Other creditors

869,238

446,653

1,220,899

763,639

7.	RELATED PARTY DISCLOSURES

Loans with parent company

.

2025

2024

£

£

Amount due from related party at the balance sheet date

118,264

58,601

During the year the company was charged £51,275 (2024: £51,275) by its parent company in respect of rent and the lease of plant and equipment.

The loan due from the parent company is interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

M & S Management (UK) Limited is the company's immediate and ultimate parent company.

In the opinion of the directors M Holt is the ultimate controlling party.