MD PREMIER SERVICES LIMITED


Director	DOWLE, Mark Rodney


Registered Address	Pheasants View Ryehurst Lane
	Binfield
	Bracknell
	RG42 5QZ


Registered Number	07039021 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Stocks	4	275,000		1,600,000
Debtors		-		32,979
Cash at bank and on hand		5,355		868
		280,355		1,633,847
Creditors amounts falling due within one year	5	(21,139)		(1,220,828)
Net current assets (liabilities)			259,216		413,019
Total assets less current liabilities			259,216		413,019
Net assets			259,216		413,019
Capital and reserves
Called up share capital			1		1
Profit and loss account			259,215		413,018
Shareholders' funds			259,216		413,019

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 Director acknowledges 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 Director on 1 June 2026, and are signed on its behalf by:

DOWLE, Mark Rodney
Director
Registered Company No. 07039021

MD PREMIER SERVICES LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover represents the total rents receivable by the company and is recognised in accordance with time periods to which the rental amounts relates. This is in addition to the turnover recognised at the fair value of the consideration received or receivable for properties sold in the normal course of business and is recognised once title has passed to the buyer. When cash flows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amounts received is recognised as interest income.

Turnover policy

Turnover represents the total rents receivable by the company and is recognised in accordance with time periods to which the rental amounts relates. This is in addition to the turnover recognised at the fair value of the consideration received or receivable for properties sold in the normal course of business and is recognised once title has passed to the buyer.

When cash flows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amounts received is recognised as interest income.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life


		Straight line (years)
	Plant and machinery	4

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 March 25	9,840	9,840
At 28 February 26	9,840	9,840
Depreciation and impairment
At 01 March 25	9,840	9,840
At 28 February 26	9,840	9,840
Net book value
At 28 February 26	-	-
At 28 February 25	-	-

4.	Stocks

	2026	2025
	£	£
Work in progress	275,000	1,600,000
Total	275,000	1,600,000

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	21,139	1,152,492
Taxation and social security	-	65,336
Accrued liabilities and deferred income	-	3,000
Total	21,139	1,220,828

6.	Controlling party
	The ultimate controlling party is Mr M R Dowle by virtue of majority shareholding.