| MB Building Services (SW) Ltd |
| Registered number: |
13996287 |
| Balance Sheet |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
2,000 |
|
|
4,000 |
| Tangible assets |
4 |
|
|
9,570 |
|
|
10,723 |
|
|
|
|
11,570 |
|
|
14,723 |
|
| Current assets |
| Stock |
|
|
350 |
|
|
- |
| Debtors |
5 |
|
14,791 |
|
|
9,120 |
| Cash at bank |
|
|
31,619 |
|
|
16,284 |
|
|
|
46,760 |
|
|
25,404 |
|
| Creditors: amounts falling due within one year |
6 |
|
(45,716) |
|
|
(31,628) |
|
| Net current assets/(liabilities) |
|
|
|
1,044 |
|
|
(6,224) |
|
| Net assets |
|
|
|
12,614 |
|
|
8,499 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
12,514 |
|
|
8,399 |
|
| Shareholders' funds |
|
|
|
12,614 |
|
|
8,499 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| P G Murray |
| Director |
|
| Date: 17 July 2026 |
|
| MB Building Services (SW) Ltd |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows: |
|
|
Plant and machinery |
25% of reducing balance |
|
Motor vehicles |
25% of reducing balance |
|
Office furniture and equipment |
25% of reducing balance |
|
|
Stock |
|
Stock is measured at the lower of cost and estimated selling price less costs to complete and sell. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Debtors |
|
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 April 2025 |
10,000 |
|
At 31 March 2026 |
10,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 April 2025 |
6,000 |
|
Provided during the year |
2,000 |
|
At 31 March 2026 |
8,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
2,000 |
|
At 31 March 2025 |
4,000 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
Plant and machinery |
|
Motor vehicles |
|
Office furniture and equipment |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 April 2025 |
7,342 |
|
17,000 |
|
726 |
|
25,068 |
|
Additions |
1,084 |
|
- |
|
1,544 |
|
2,628 |
|
Disposals |
(1,100) |
|
- |
|
(531) |
|
(1,631) |
|
At 31 March 2026 |
7,326 |
|
17,000 |
|
1,739 |
|
26,065 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
4,098 |
|
9,828 |
|
419 |
|
14,345 |
|
Charge for the year |
1,035 |
|
1,793 |
|
362 |
|
3,190 |
|
On disposals |
(915) |
|
- |
|
(125) |
|
(1,040) |
|
At 31 March 2026 |
4,218 |
|
11,621 |
|
656 |
|
16,495 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
3,108 |
|
5,379 |
|
1,083 |
|
9,570 |
|
At 31 March 2025 |
3,244 |
|
7,172 |
|
307 |
|
10,723 |
|
|
| 5 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
14,250 |
|
8,953 |
|
Other debtors and prepayments |
|
|
|
|
541 |
|
167 |
|
|
|
|
|
|
14,791 |
|
9,120 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Business loan |
- |
|
1,829 |
|
Trade creditors |
2,705 |
|
2,485 |
|
Director's loan |
|
|
|
|
24,412 |
|
14,110 |
|
Corporation tax |
10,025 |
|
6,211 |
|
VAT accrual |
6,359 |
|
5,560 |
|
PAYE and CIS accruals |
1,015 |
|
233 |
|
Other creditors and accruals |
1,200 |
|
1,200 |
|
|
|
|
|
|
45,716 |
|
31,628 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
MB Building Services (SW) Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
45 Elmwood Park |
|
Loddiswell |
|
Kingsbridge |
|
Devon |
|
TQ7 3JR |