2MS Construction Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06458364

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		82,651		91,706

			82,651		91,706
CURRENT ASSETS
Stocks	5	867,484		243,772
Debtors	6	893,169		94,797
Cash at bank and in hand		3,252,144		2,989,205

		5,012,797		3,327,774
Creditors: Amounts Falling Due Within One Year	7	(2,429,060 )		(1,011,088 )

NET CURRENT ASSETS (LIABILITIES)			2,583,737		2,316,686

TOTAL ASSETS LESS CURRENT LIABILITIES			2,666,388		2,408,392

NET ASSETS			2,666,388		2,408,392

CAPITAL AND RESERVES
Called up share capital	8		25,000		25,000
Profit and Loss Account			2,641,388		2,383,392

SHAREHOLDERS' FUNDS			2,666,388		2,408,392

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2MS Construction Ltd.

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr M Schulz

Director

03/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

2MS Construction Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06458364 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

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 represents the net amount charged to customers for goods and services provided during the accounting period as adjusted for opening and closing work in progress and payments in advance on long-term contracts.

In respect of long-term contracts, turnover represents the value of work done during the accounting period,including estimates of amounts not invoiced and amounts invoiced in advance. Turnover in respect of long-term contracts is recognised by reference to the stage of completion.

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:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Work in progress is valued at the lower of cost and net realisable value, and recognised by considering attributable profits.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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 balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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2MS Construction Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 12)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	180,766	36,771	89,246	306,783
Additions	18,495	-	-	18,495

As at 31 December 2025	199,261	36,771	89,246	325,278

Depreciation
As at 1 January 2025	103,054	33,662	78,361	215,077
Provided during the period	24,052	777	2,721	27,550

As at 31 December 2025	127,106	34,439	81,082	242,627

Net Book Value
As at 31 December 2025	72,155	2,332	8,164	82,651

As at 1 January 2025	77,712	3,109	10,885	91,706

5. Stocks

	2025	2024
	£	£
Work in progress	867,484	243,772

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	833,952	67,919
Other debtors	59,217	26,878

	893,169	94,797

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	760,882	237,447
Other creditors	408,206	135,962
Taxation and social security	1,259,972	637,679

	2,429,060	1,011,088

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2MS Construction Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	25,000	25,000

9. Related Party Transactions

During the year Mr M Schulz charged 2MS Construction Ltd £nil (2024:£15,600) for accommodation costs. At the year end there were no amounts outstanding.

10. Ultimate Controlling Party

The company's ultimate controlling party is the director, M Schulz , who is also the controlling shareholder.

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