Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2024 1 July 2023 false 1 July 2024 31 October 2025 31 October 2025 09623482 Jaswinder Whaid Amandeep Whaid Roohollah Samivand iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09623482 2024-06-30 09623482 2025-10-31 09623482 2024-07-01 2025-10-31 09623482 frs-core:CurrentFinancialInstruments 2025-10-31 09623482 frs-core:PlantMachinery 2025-10-31 09623482 frs-core:PlantMachinery 2024-07-01 2025-10-31 09623482 frs-core:PlantMachinery 2024-06-30 09623482 frs-core:ShareCapital 2025-10-31 09623482 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09623482 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-10-31 09623482 frs-bus:FilletedAccounts 2024-07-01 2025-10-31 09623482 frs-bus:SmallEntities 2024-07-01 2025-10-31 09623482 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-10-31 09623482 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-10-31 09623482 frs-bus:Director1 2024-07-01 2025-10-31 09623482 frs-bus:Director2 2024-07-01 2025-10-31 09623482 frs-bus:Director3 2024-07-01 2025-10-31 09623482 frs-countries:EnglandWales 2024-07-01 2025-10-31 09623482 2023-06-30 09623482 2024-06-30 09623482 2023-07-01 2024-06-30 09623482 frs-core:CurrentFinancialInstruments 2024-06-30 09623482 frs-core:ShareCapital 2024-06-30 09623482 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 09623482
MBS Concrete Pumping Limited
Financial Statements
For the Period 1 July 2024 to 31 October 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
MBS Concrete Pumping Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
MBS Concrete Pumping Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09623482

| 31 October 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 55,182 |  | 82,773
|  |  | 55,182 |  | 82,773
CURRENT ASSETS
Debtors | 5 | 225,801 |  | 221,555 |
Cash at bank and in hand |  | 34,980 |  | 26,815 |
|  | 260,781 |  | 248,370 |
Creditors: Amounts Falling Due Within One Year | 6 | (51,985 ) |  | (68,414 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 208,796 |  | 179,956
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 263,978 |  | 262,729
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,795 ) |  | (20,693 )
NET ASSETS |  |  | 250,183 |  | 242,036
CAPITAL AND RESERVES
Called up share capital | 7 |  | 99 |  | 99
Profit and Loss Account |  |  | 250,084 |  | 241,937
SHAREHOLDERS' FUNDS |  |  | 250,183 |  | 242,036

Page 1
Page 2
MBS Concrete Pumping Limited
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Jaswinder Whaid Director
15 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
MBS Concrete Pumping Limited
Notes to the Financial Statements
For the Period 1 July 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
MBS Concrete Pumping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09623482 . The registered office is 80 Eddington Lane, Herne Bay, CT6 5TR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
Page 3
Page 4
MBS Concrete Pumping Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 October 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 355,000
As at 31 October 2025 | 355,000
Depreciation
As at 1 July 2024 | 272,227
Provided during the period | 27,591
As at 31 October 2025 | 299,818
Net Book Value
As at 31 October 2025 | 55,182
As at 1 July 2024 | 82,773

5. Debtors

| 31 October 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,124 |  | 19,262
Prepayments and accrued income | 970 |  | 2,986
Other debtors | 210,707 |  | 199,307
| 225,801 |  | 221,555

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,369 |  | 5,374
Corporation tax | 33,213 |  | 33,778
Other taxes and social security | 12,858 |  | 22,351
Other creditors | 532 |  | -
Accruals and deferred income | - |  | 3,350
Directors' loan accounts | 3,013 |  | 3,561
| 51,985 |  | 68,414

7. Share Capital

| 31 October 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

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