REGISTERED NUMBER: 10791848 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2024 TO 31 JULY 2025

FOR

MERCIA DESIGN AND BUILD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Bottomer

REGISTERED OFFICE:

Unit 7, Castle Vale Enterprise Park Park

Castle Vale

Birmingham

B35 6LJ

REGISTERED NUMBER:

10791848 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,004,295

361,929

Investments

5

-

(5,645

)

1,004,295

356,284

CURRENT ASSETS

Stocks

650,000

-

Debtors

6

1,328,098

909,950

Cash at bank

326,981

470,932

2,305,079

1,380,882

CREDITORS

Amounts falling due within one year

7

2,125,614

493,674

NET CURRENT ASSETS

179,465

887,208

TOTAL ASSETS LESS CURRENT LIABILITIES

1,183,760

1,243,492

CREDITORS

Amounts falling due after more than one year

8

270,405

319,960

NET ASSETS

913,355

923,532

CAPITAL AND RESERVES

Called up share capital

110

100

Retained earnings

913,245

923,432

913,355

923,532

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

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

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.

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 director and authorised for issue on 31 July 2026 and were signed by:

M J Bottomer - Director

1.	STATUTORY INFORMATION

Mercia Design And Build 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.

The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 47 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant &

Fixtures

buildings

machinery

& fittings

£

£

£

COST

At 1 June 2024

-

64,000

17,911

Additions

242,280

27,687

3,484

Disposals

-

-

-

At 31 July 2025

242,280

91,687

21,395

DEPRECIATION

At 1 June 2024

-

18,245

7,278

Charge for period

-

18,033

4,005

Eliminated on disposal

-

-

-

At 31 July 2025

-

36,278

11,283

NET BOOK VALUE

At 31 July 2025

242,280

55,409

10,112

At 31 May 2024

-

45,755

10,633

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

418,786

5,018

505,715

Additions

849,820

8,872

1,132,143

Disposals

(240,038

)

-

(240,038

)

At 31 July 2025

1,028,568

13,890

1,397,820

DEPRECIATION

At 1 June 2024

115,627

2,636

143,786

Charge for period

321,629

2,342

346,009

Eliminated on disposal

(96,270

)

-

(96,270

)

At 31 July 2025

340,986

4,978

393,525

NET BOOK VALUE

At 31 July 2025

687,582

8,912

1,004,295

At 31 May 2024

303,159

2,382

361,929

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant &

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2024

17,500

274,434

291,934

Additions

-

276,090

276,090

At 31 July 2025

17,500

550,524

568,024

DEPRECIATION

At 1 June 2024

3,646

34,476

38,122

Charge for period

4,041

117,941

121,982

At 31 July 2025

7,687

152,417

160,104

NET BOOK VALUE

At 31 July 2025

9,813

398,107

407,920

At 31 May 2024

13,854

239,958

253,812

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 June 2024

(5,645

)

Disposals

5,645

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 May 2024

(5,645

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

947,662

279,023

Amounts owed by group undertakings

251,810

107,000

Other debtors

128,626

523,927

1,328,098

909,950

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

46,000

-

Hire purchase contracts

232,490

-

Trade creditors

1,143,952

345,125

Amounts owed to group undertakings

164,266

-

Taxation and social security

303,771

52,773

Other creditors

235,135

95,776

2,125,614

493,674

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

270,405

319,960

9.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.