MBS DEVELOPMENTS (CUMBRIA) LIMITED


Directors	Mr A Bell
	Mr B McNicholas
	Mr M Sharma


Registered Address	Carleton House
	136 Gray Street
	Workington
	CA14 2LU


Registered Number	10367449 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5		28
Investment property	4		211,310		211,310
			211,315		211,338
Current assets
Cash at bank and on hand		11,710		9,128
		11,710		9,128
Creditors amounts falling due within one year	5	(108,577)		(124,859)
Net current assets (liabilities)			(96,867)		(115,731)
Total assets less current liabilities			114,448		95,607
Net assets			114,448		95,607
Capital and reserves
Called up share capital			300		300
Profit and loss account			114,148		95,307
Shareholders' funds			114,448		95,607

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2026, and are signed on its behalf by:

Mr M Sharma
Director
Registered Company No. 10367449

MBS DEVELOPMENTS (CUMBRIA) LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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/or the 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 policy

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/or the 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	25

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 24	92	92
At 30 September 25	92	92
Depreciation and impairment
At 01 October 24	64	64
Charge for year	23	23
At 30 September 25	87	87
Net book value
At 30 September 25	5	5
At 30 September 24	28	28

4.	Investment property


		£
	Fair value at 01 October 24	211,310
	At 30 September 25	211,310

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	6,325	4,543
Other creditors	94,392	112,316
Accrued liabilities and deferred income	7,860	8,000
Total	108,577	124,859