REGISTERED NUMBER: 10969720 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Mowlem And Company (Design) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Mowlem

R Mowlem

G Anderson

REGISTERED OFFICE:

21 Clayton Road

Newcastle upon Tyne

NE2 4RP

REGISTERED NUMBER:

10969720 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Tangible assets

4

74,764

79,756

Investments

5

28,426

28,203

103,190

107,959

CURRENT ASSETS

Stocks

63,116

47,464

Debtors

6

263,125

286,901

Cash at bank and in hand

161,329

337,148

487,570

671,513

CREDITORS

Amounts falling due within one year

7

381,738

430,604

NET CURRENT ASSETS

105,832

240,909

TOTAL ASSETS LESS CURRENT LIABILITIES

209,022

348,868

CREDITORS

Amounts falling due after more than one year

8

-

(4,167

)

PROVISIONS FOR LIABILITIES

(18,131

)

(19,192

)

NET ASSETS

190,891

325,509

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

190,791

325,409

190,891

325,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

G R Mowlem - Director

1.	STATUTORY INFORMATION

Mowlem And Company (Design) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the amounts receivable in the ordinary course of business from the provision of goods and services to customers. Turnover is measured at the fair value of the right to consideration net of discounts and value added tax. The company recognises revenue at the point of despatch of goods or provision of services.

Sales order deposits represent amounts received upon orders being made and are held within creditors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

Plant and machinery

-

10 - 33% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

10 - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

3,737

7,869

88,043

2,647

102,296

Additions

-

-

7,020

675

7,695

At 31 December 2025

3,737

7,869

95,063

3,322

109,991

DEPRECIATION

At 1 January 2025

747

1,118

19,515

1,160

22,540

Charge for year

748

1,620

9,506

813

12,687

At 31 December 2025

1,495

2,738

29,021

1,973

35,227

NET BOOK VALUE

At 31 December 2025

2,242

5,131

66,042

1,349

74,764

At 31 December 2024

2,990

6,751

68,528

1,487

79,756

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

28,203

Revaluations

223

At 31 December 2025

28,426

NET BOOK VALUE

At 31 December 2025

28,426

At 31 December 2024

28,203

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

28,426

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

61,795

34,516

Amounts owed by group undertakings

120,564

205,598

Other debtors

11,411

19,095

Tax

24,064

-

Prepayments

45,291

27,692

263,125

286,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,167

10,000

Trade creditors

18,910

18,877

Tax

-

66,827

Social security and other taxes

8,492

3,966

VAT

8,162

10,167

Other creditors

331,842

309,018

Accrued expenses

10,165

11,749

381,738

430,604

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

-

4,167