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
Mark Leese Builder LTD
Company Information
for the year ended 31 October 2025
Directors
Mr M J Leese
Mrs M 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
Mark Leese Builder LTD
Statement of financial position
as at 31 October 2025
Tangible assets
30,102
37,804
Inventories
349,500
349,500
Cash at bank and in hand
100,227
30,059
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
Net assets
272,721
212,372
Called up share capital
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
Mark Leese Builder LTD
Notes to the Accounts
for the year ended 31 October 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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 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.
Mark Leese Builder LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Total
Allotted, called up and fully paid:
9 Ordinary A shares of £1 each
9
9
1 Ordinary B shares of £1 each
1
1
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).