M & A Carpentry (Uk) Ltd

M & A Carpentry (Uk) Ltd Accountants' Report For the year ended 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 30 September 2025 Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP 23 June 2026 3

M & A Carpentry (Uk) Ltd
Accountants' Report
For the year ended 30 September 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
30 September 2025

Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
23 June 2026

M & A Carpentry (Uk) Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,069	9,707
		2,069	9,707
Current assets
Stocks	4	645,352	770,352
Debtors	5	1,388,175	919,018
Cash at bank and in hand		63,222	45,147
		2,096,749	1,734,517
Creditors: amount falling due within one year	6	(1,341,332)	(777,138)
Net current assets		755,417	957,379

Total assets less current liabilities		757,486	967,086
Creditors: amount falling due after more than one year	7	(32,006)	(68,421)
Net assets		725,480	898,665

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		725,380	898,565
Shareholders' funds		725,480	898,665

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:

-------------------------------
M Jarrett
Director

M & A Carpentry (Uk) Ltd
Notes to the Financial Statements
For the year ended 30 September 2025

General Information

M & A Carpentry (Uk) Ltd is a private company, limited by shares, registered in England and Wales, registration number 05557220, registration address 9 Corbets Tey Road, Upminster, Essex, RM14 2AP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Straight Line
Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 October 2024	13,427	49,756	1,232	15,527	79,942
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 30 September 2025	13,427	49,756	1,232	15,527	79,942
Depreciation
At 01 October 2024	13,427	42,990	1,232	12,586	70,235
Charge for year	-	6,246	-	1,392	7,638
On disposals	-	-	-	-	-
At 30 September 2025	13,427	49,236	1,232	13,978	77,873
Net book values
Closing balance as at 30 September 2025	-	520	-	1,549	2,069
Opening balance as at 01 October 2024	-	6,766	-	2,941	9,707

Stocks

	2025 £		2024 £
Stocks	645,352		770,352
	645,352		770,352

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	877,417	211,188
Amount Owed by Group Undertakings	21,955	64,305
Other Debtors	374,464	550,524
VAT	114,339	93,001
	1,388,175	919,018

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	584,268	417,614
Amounts Owed to Group Undertakings	512,386	207,380
Corporation Tax	95,904	118,519
PAYE & Social Security	0	221
Accrued Expenses	148,774	3,374
Directors' Current Accounts	0	30,030
	1,341,332	777,138

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	32,006		68,421
	32,006		68,421

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
100 Class A shares of £1.00 each	100	100
100 Class B shares of £1.00 each	100	100
	200	200

Registered Number: 05557220
England and Wales
M & A CARPENTRY (UK) LTD

Unaudited Financial Statements

Period of accounts Start date: 01 October 2024 End date: 30 September 2025