REGISTERED NUMBER: 04727057 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

MDB Engineering Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J R Dye

D J Brunt

L K Brunt

SECRETARY:

L K Brunt

REGISTERED OFFICE:

42 Pitt Street

Barnsley

South Yorkshire

S70 1BB

REGISTERED NUMBER:

04727057 (England and Wales)

ACCOUNTANTS:

Paul Howley & Co Ltd

Chartered Certified Accountants

Suite 5, First Floor

1 Beevor Court

Off Pontefract Road

Barnsley

South Yorkshire

S71 1HG

FIXED ASSETS

Tangible assets

4

36,135

32,899

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

969,563

992,852

Cash at bank and in hand

616,188

466,688

1,595,751

1,469,540

CREDITORS

Amounts falling due within one year

6

441,716

378,755

NET CURRENT ASSETS

1,154,035

1,090,785

TOTAL ASSETS LESS CURRENT LIABILITIES

1,190,170

1,123,684

CREDITORS

Amounts falling due after more than one year

7

(166,981

)

(33,750

)

PROVISIONS FOR LIABILITIES

(9,034

)

(8,225

)

NET ASSETS

1,014,155

1,081,709

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

1,014,005

1,081,559

SHAREHOLDERS' FUNDS

1,014,155

1,081,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

D J Brunt - Director

J R Dye - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

154,605

Additions

12,865

At 31 December 2025

167,470

DEPRECIATION

At 1 January 2025

121,706

Charge for year

9,629

At 31 December 2025

131,335

NET BOOK VALUE

At 31 December 2025

36,135

At 31 December 2024

32,899

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

457,582

479,869

Amounts owed by group undertakings

447,221

451,326

Amounts recoverable on contract

40,259

51,278

Other debtors

24,501

10,379

969,563

992,852

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

33,750

45,000

Trade creditors

272,293

189,757

Taxation and social security

121,589

134,012

Other creditors

14,084

9,986

441,716

378,755

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

33,750

Other creditors

166,981

-

166,981

33,750

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

12,448

281

Between one and five years

31,121

-

43,569

281

9.	ULTIMATE CONTROLLING PARTY

The controlling party is the board of directors.