MA Carpentry and Maintenance Ltd Filleted Accounts Cover
MA Carpentry and Maintenance Ltd
Company No. 12231117
Information for Filing with The Registrar
30 September 2025
MA Carpentry and Maintenance Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 September 2025.
Principal activities
The principal activity of the company during the year under review was carpentry.
Director
The Director who served at any time during the year was as follows:
A. Malarciuc
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A. Malarciuc
Director
30 September 2025
MA Carpentry and Maintenance Ltd Balance Sheet Registrar
at
30 September 2025
Company No.
12231117
Notes
2025
2024
£
£
Fixed assets
Tangible assets
5
1,3202,640
1,3202,640
Current assets
Debtors
6
20,57114,885
Cash at bank and in hand
60-
20,63114,885
Creditors: Amount falling due within one year
7
-
(303)
Net current assets
20,63114,582
Total assets less current liabilities
21,95117,222
Creditors: Amounts falling due after more than one year
8
(37,454)
(41,644)
Net liabilities
(15,503)
(24,422)
Capital and reserves
Called up share capital
100100
Profit and loss account
9
(15,603)
(24,522)
Total equity
(15,503)
(24,422)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
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.
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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 September 2025 and signed on its behalf by:
A. Malarciuc
Director
30 September 2025
MA Carpentry and Maintenance Ltd Notes to the Accounts Registrar
for the year ended 30 September 2025
1
General information
MA Carpentry and Maintenance Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 12231117
Its registered office is:
35 Skiddaw Close
Great Notley
Braintree
CM77 7UN
The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which
case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting
policy above).
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense
on a straight-line basis.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Taxation
(a) Tax on profit on ordinary activities
2025
The tax charge is made up as follows:
£
UK corporation tax
(b) Factors affecting the total tax charge for the period
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
Lower
2025
2024
-1695
£
£
Profit on ordinary activities before tax
8,919
(4,703)
Standard rate of corporation tax in the United Kingdom
19%
19%
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom
1,695
(894)
Expenses not deductible for tax purposes
(1,695)
894
5
Tangible fixed assets
Motor vehicles
Total
£
£
Cost or revaluation
At 1 October 2024
6,6006,600
At 30 September 2025
6,6006,600
Depreciation
At 1 October 2024
3,9603,960
Charge for the year
1,3201,320
At 30 September 2025
5,2805,280
Net book values
At 30 September 2025
1,3201,320
At 30 September 2024
2,640
2,640
6
Debtors
2025
2024
£
£
VAT recoverable
28808
Other debtors
20,54314,077
20,57114,885
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-303
-303
8
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Other loans
22,32122,321
Other creditors
15,13319,323
37,45441,644
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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