REGISTERED NUMBER: 06776715 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

M Davidson Agencies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M Davidson

SECRETARY:

Mrs J A Davidson

REGISTERED OFFICE:

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

REGISTERED NUMBER:

06776715 (England and Wales)

ACCOUNTANTS:

Accounting Solutions

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

FIXED ASSETS

Tangible assets

4

16,124

21,496

CURRENT ASSETS

Debtors

5

68,174

74,575

Cash at bank

19,020

6,519

87,194

81,094

CREDITORS

Amounts falling due within one year

6

41,073

29,340

NET CURRENT ASSETS

46,121

51,754

TOTAL ASSETS LESS CURRENT LIABILITIES

62,245

73,250

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

62,145

73,150

SHAREHOLDERS' FUNDS

62,245

73,250

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 June 2026 and were signed by:

Mr M Davidson - Director

1.	STATUTORY INFORMATION

M Davidson Agencies 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

84,680

7,961

92,641

Additions

-

232

232

At 31 December 2025

84,680

8,193

92,873

DEPRECIATION

At 1 January 2025

65,110

6,035

71,145

Charge for year

4,892

712

5,604

At 31 December 2025

70,002

6,747

76,749

NET BOOK VALUE

At 31 December 2025

14,678

1,446

16,124

At 31 December 2024

19,570

1,926

21,496

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

36,980

DEPRECIATION

At 1 January 2025

25,279

Charge for year

2,925

At 31 December 2025

28,204

NET BOOK VALUE

At 31 December 2025

8,776

At 31 December 2024

11,701

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

549

1,924

Other debtors

67,625

72,651

68,174

74,575

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,150

9,950

Taxation and social security

16,344

16,812

Other creditors

21,579

2,578

41,073

29,340

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company was under the control of the director throughout the period, as stated in the report of the director.

Interest was charged on the overdrawn directors' loan account balances at the official rate of 2.25% until 5 April 2025 and 3.75% thereafter.