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Company Registration No. 07045402 (England and Wales)
Mark Leese Builder LTD Unaudited accounts for the year ended 31 October 2025
Mark Leese Builder LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mark Leese Builder LTD Company Information for the year ended 31 October 2025
Directors
Mr M J Leese Mrs M Leese
Secretary
Mr M J Leese
Company Number
07045402 (England and Wales)
Registered Office
Shrubbery Cottage Cheadle Road Cheddleton Staffordshire ST13 7BW
Accountants
Thursfields Accountancy Limited Business Lodge, Trent House 234 Victoria Road Stoke-on-Trent Staffordshire ST4 2LW
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Mark Leese Builder LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
30,102
37,804
Current assets
Inventories
349,500
349,500
Debtors
4,303
2,363
Cash at bank and in hand
100,227
30,059
454,030
381,922
Creditors: amounts falling due within one year
(197,455)
(193,813)
Net current assets
256,575
188,109
Total assets less current liabilities
286,677
225,913
Creditors: amounts falling due after more than one year
(7,291)
(13,541)
Provisions for liabilities
Deferred tax
(6,665)
-
Net assets
272,721
212,372
Capital and reserves
Called up share capital
5
10
10
Profit and loss account
272,711
212,362
Shareholders' funds
272,721
212,372
For the year 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
Mr M J Leese Director Company Registration No. 07045402
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Mark Leese Builder LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Mark Leese Builder LTD is a private company, limited by shares, registered in England and Wales, registration number 07045402. The registered office is Shrubbery Cottage, Cheadle Road, Cheddleton, Staffordshire, ST13 7BW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
20% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Mark Leese Builder LTD Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 November 2024
64,456
Additions
1,983
At 31 October 2025
66,439
Depreciation
At 1 November 2024
26,652
Charge for the year
9,685
At 31 October 2025
36,337
Net book value
At 31 October 2025
30,102
At 31 October 2024
37,804
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
9 Ordinary A shares of £1 each
9
9
1 Ordinary B shares of £1 each
1
1
10
10
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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