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Company No: 04718260 (England and Wales)

# M D SERVICES (ANDOVER) LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

M D SERVICES (ANDOVER) LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

M D SERVICES (ANDOVER) LTD

## BALANCE SHEET

AS AT 31 MARCH 2026
M D SERVICES (ANDOVER) LTD

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 2,817 |  | 3,619
|  | 2,817 |  | 3,619
Current assets |  |  |  |
Stocks |  | 16,895 |  | 19,991
Debtors | 5 | 91,678 |  | 70,734
Cash at bank and in hand |  | 622 |  | 24,120
|  | 109,195 |  | 114,845
Creditors: amounts falling due within one year | 6 | ( 62,056) |  | ( 79,189)
Net current assets |  | 47,139 |  | 35,656
Total assets less current liabilities |  | 49,956 |  | 39,275
Creditors: amounts falling due after more than one year | 7 | ( 40,232) |  | ( 333)
Provision for liabilities |  | ( 705) |  | ( 906)
Net assets |  | 9,019 |  | 38,036
Capital and reserves |  |  |  |
Called-up share capital | 8 | 101 |  | 101
Profit and loss account |  | 8,918 |  | 37,935
Total shareholders' funds |  | 9,019 |  | 38,036

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of M D Services (Andover) Ltd (registered number: 04718260) were approved and authorised for issue by the Director on 01 June 2026. They were signed on its behalf by:

P G M Davis Director |

M D SERVICES (ANDOVER) LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
M D SERVICES (ANDOVER) LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

M D Services (Andover) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court, Leigh Road, Eastleigh, SO50 9PD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 4 years straight line
Vehicles | 25 % reducing balance
Computer equipment | 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 4

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 35,000 |  | 35,000
At 31 March 2026 | 35,000 |  | 35,000
Accumulated amortisation |  |  |
At 01 April 2025 | 35,000 |  | 35,000
At 31 March 2026 | 35,000 |  | 35,000
Net book value |  |  |
At 31 March 2026 | 0 |  | 0
At 31 March 2025 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2025 | 3,779 |  | 9,000 |  | 4,040 |  | 16,819
Additions | 0 |  | 0 |  | 458 |  | 458
At 31 March 2026 | 3,779 |  | 9,000 |  | 4,498 |  | 17,277
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2025 | 3,779 |  | 7,311 |  | 2,110 |  | 13,200
Charge for the financial year | 0 |  | 422 |  | 838 |  | 1,260
At 31 March 2026 | 3,779 |  | 7,733 |  | 2,948 |  | 14,460
Net book value |  |  |  |  |  |  |
At 31 March 2026 | 0 |  | 1,267 |  | 1,550 |  | 2,817
At 31 March 2025 | 0 |  | 1,689 |  | 1,930 |  | 3,619

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 89,731 |  | 69,135
Other debtors | 1,947 |  | 1,599
| 91,678 |  | 70,734

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 8,410 |  | 2,000
Trade creditors | 17,371 |  | 23,789
Amounts owed to director | 1 |  | 283
Accruals | 3,490 |  | 3,490
Taxation and social security | 28,423 |  | 46,106
Other creditors | 4,361 |  | 3,521
| 62,056 |  | 79,189

#### 7. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 40,232 |  | 333

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100
1 Ordinary B share of £ 1.00 | 1 |  | 1
| 101 |  | 101