M.A.P Builders & Joiners Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06611140

M.A.P Builders & Joiners Ltd

Filleted Unaudited Financial Statements

30 June 2026

M.A.P Builders & Joiners Ltd

Financial Statements

Year ended 30 June 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

M.A.P Builders & Joiners Ltd

Officers and Professional Advisers

Director	Mr M A Hayhurst

Registered office	92a Bury Old Road
	Whitefield
	Manchester
	M45 6TQ

Accountants	Rose, Chartered Accountants

	92a Bury Old Road
	Whitefield
	Manchester
	M45 6TQ

Company number 06611140

M.A.P Builders & Joiners Ltd

Statement of Financial Position

30 June 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		2,067	2,438

Current assets

Debtors	6	258	–
Cash at bank and in hand		118,446	146,769
		---------	---------
		118,704	146,769

Creditors: amounts falling due within one year	7	62,408		49,009
		---------		---------
Net current assets			56,296	97,760
			--------	---------
Total assets less current liabilities			58,363	100,198

Provisions

Taxation including deferred tax	393	463
	--------	---------
Net assets	57,970	99,735
	--------	---------

Capital and reserves

Called up share capital	10	10
Profit and loss account	57,960	99,725
	--------	--------
Shareholder funds	57,970	99,735
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has 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 Act with respect to accounting records and the preparation of financial statements .

M.A.P Builders & Joiners Ltd

Statement of Financial Position (continued)

30 June 2026

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

Mr M A Hayhurst
Director

Company registration number: 06611140

M.A.P Builders & Joiners Ltd

Notes to the Financial Statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 92a Bury Old Road, Whitefield, Manchester, M45 6TQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover represents net invoiced sales of services, excluding value added tax.

Income tax

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Tools and Equipment	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Tools and Equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 July 2025 and 30 June 2026	4,939	8,000	12,939
	-------	-------	--------
Depreciation
At 1 July 2025	2,559	7,942	10,501
Charge for the year	357	14	371
	-------	-------	--------
At 30 June 2026	2,916	7,956	10,872
	-------	-------	--------
Carrying amount
At 30 June 2026	2,023	44	2,067
	-------	-------	--------
At 30 June 2025	2,380	58	2,438
	-------	-------	--------

6. Debtors

	2026	2025
	£	£
Other debtors	258	–
	----	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	2,503	52
Social security and other taxes	–	10,880
Other creditors	59,905	38,077
	--------	--------
	62,408	49,009
	--------	--------

8. Director transactions

At 30 June 2026 the company owed £58,355 (30 June 2025: £36,527) to the director of the company. The amounts are interest free and repayable on demand. Dividends totalling £37,700 (30 June 2025: £30,000) were paid in the period in respect of shares held by the company's director.