| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 1st Floor |
| 5-7 Portugal Place |
| Cambridge |
| Cambridgeshire |
| CB5 8AF |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| BALANCE SHEET |
| 31 OCTOBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash and cash equivalents |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) |
| PROVISIONS FOR LIABILITIES | 8 | ( |
) | ( |
) |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| BALANCE SHEET - continued |
| 31 OCTOBER 2025 |
| The financial statements were approved by the director and authorised for issue on |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 1. | STATUTORY INFORMATION |
| Mulberry Carpentry & Construction Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| At the balance sheet date the company had net liabilities of £34,370 (2024: £6,100) and net current liabilities of £69,004 (2024: £76,261). The director has confirmed that financial support will continue to be made available to the company as required and, having considered anticipated future trading, believes the company will be able to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis. |
| Critical accounting judgements and key sources of estimation uncertainty |
| Critical accounting judgements |
| In applying the company's accounting policies, the director has made judgements in respect of the assessment of the stage of completion of long-term contracts for the purpose of revenue recognition and the preparation of the financial statements on a going concern basis. |
| In determining the deferred tax provision, judgement is required in assessing the availability of tax losses and the extent to which those losses may be offset against taxable temporary differences arising at the balance sheet date. The deferred tax liability has been presented net of available tax losses where the relevant recognition criteria have been satisfied. |
| Key sources of estimation uncertainty |
| The preparation of financial statements requires the use of estimates and assumptions. The principal areas of estimation uncertainty are the assessment of useful economic lives and residual values of tangible fixed assets and the measurement of deferred tax balances. Actual outcomes may differ from those estimates. |
| Turnover |
| Turnover is derived from building services and is disclosed exclusive of VAT. |
| Where a contract spans more than one year turnover is recognised based upon the stage of completion.Where a reasonable stage of completion cannot be determined the entire income is deferred to the following year. |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Tangible fixed assets |
| Asset class | Depreciation rate |
| Plant and machinery | 20% Straight line |
| Computer equipment | 20% Straight line |
| Motor vehicles | 25% Reducing balance |
| Financial instruments |
| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| Impairments | - | (1,875 | ) | - | (1,875 | ) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 3,196 | 13,918 |
| MULBERRY CARPENTRY & CONSTRUCTION |
| LIMITED (REGISTERED NUMBER: 11593783) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 8. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 November 2024 |
| Credit to Profit and loss account during year | ( |
) |
| Balance at 31 October 2025 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 10. | RELATED PARTY DISCLOSURES |
| At the balance sheet date the company owed £29,363 (2024: £69,480) to Mulberry Holdings Cambridge Limited. The amount bears no interest, is repayable on demand and is included within other creditors due within one year. |
| At the balance sheet date the company owed the director £78,544 (2024: £124,066). The balance is unsecured, repayable on demand and included within other creditors due within one year. Interest of £nil (2024: £5,195) was charged in respect of the balance during the year. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The company is a wholly owned subsidiary of Mulberry Holdings Cambridge Limited, a company incorporated in England and Wales. |
| The ultimate controlling party is S J Evans. |