Company registration number 15142473 (England and Wales)
MCB Safety Ltd
Unaudited Financial Statements
For the year ended 30 September 2025
MCB Safety Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
MCB Safety Ltd
Statement Of Financial Position
As at 30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
41,603
2,934
Current assets
Debtors
4
12,240
9,600
Cash at bank and in hand
28,041
14,639
40,281
24,239
Creditors: amounts falling due within one year
5
(59,745)
(27,030)
Net current liabilities
(19,464)
(2,791)
Total assets less current liabilities
22,139
143
Creditors: amounts falling due after more than one year
6
(21,479)
-
0
Net assets
660
143
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
659
142
Total equity
660
143
MCB Safety Ltd
Statement Of Financial Position (continued)
As at 30 September 2025
- 2 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 June 2026
Mr M Bridge
Director
Company registration number 15142473 (England and Wales)
MCB Safety Ltd
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

MCB Safety Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor Pacific Chambers, 11-13 Victoria Street, Liverpool, L2 5QQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

These financial statements for the year ended 30 September 2025 are the first financial statements of MCB Safety Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 October 2023. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on Cost.
Fixtures and fittings
20% on Cost.
Computers
25% on Cost.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

MCB Safety Ltd
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
3,913
Additions
45,431
At 30 September 2025
49,344
Depreciation and impairment
At 1 October 2024
979
Depreciation charged in the year
6,762
At 30 September 2025
7,741
Carrying amount
At 30 September 2025
41,603
At 30 September 2024
2,934
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
12,240
9,600
MCB Safety Ltd
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
5,125
4,733
Other taxation and social security
3,135
-
0
Other creditors
51,485
22,297
59,745
27,030
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
21,479
-
0
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