REGISTERED NUMBER: NI605064 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

M C S Building & Joinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Sloan

Mrs C Sloan

REGISTERED OFFICE:

15A White Mountain Road

Lisburn

Co. Antrim

BT28 3QZ

REGISTERED NUMBER:

NI605064 (Northern Ireland)

ACCOUNTANT:

E M Sheehan Limited

Chartered Certified Accountants

T/A E M Sheehan & Co

30A Greencastle Street

Kilkeel

Co. Down

BT34 4BH

FIXED ASSETS

Tangible assets

4

594,309

635,492

Investments

5

47,771

-

642,080

635,492

CURRENT ASSETS

Stocks

59,333

147,565

Debtors

6

248,921

43,500

Cash at bank

377,222

212,254

685,476

403,319

CREDITORS

Amounts falling due within one year

7

459,252

92,540

NET CURRENT ASSETS

226,224

310,779

TOTAL ASSETS LESS CURRENT LIABILITIES

868,304

946,271

CREDITORS

Amounts falling due after more than one year

8

13,100

19,031

NET ASSETS

855,204

927,240

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

855,104

927,140

855,204

927,240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 3 July 2026 and were signed on its behalf by:

M Sloan - Director

1.	STATUTORY INFORMATION

M C S Building & Joinery Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

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.

Hire purchase and leasing commitments

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 year was 12 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

920,617

4,904

37,414

5,988

968,923

Additions

49,139

1,166

-

241

50,546

Disposals

(33,020

)

-

-

-

(33,020

)

At 31 January 2026

936,736

6,070

37,414

6,229

986,449

DEPRECIATION

At 1 February 2025

321,102

2,028

6,256

4,045

333,431

Charge for year

62,360

395

6,232

1,428

70,415

Eliminated on disposal

(11,706

)

-

-

-

(11,706

)

At 31 January 2026

371,756

2,423

12,488

5,473

392,140

NET BOOK VALUE

At 31 January 2026

564,980

3,647

24,926

756

594,309

At 31 January 2025

599,515

2,876

31,158

1,943

635,492

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

47,771

At 31 January 2026

47,771

NET BOOK VALUE

At 31 January 2026

47,771

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

248,921

43,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

11,642

19,480

Trade creditors

113,090

29,654

Taxation and social security

319,583

35,825

Other creditors

14,937

7,581

459,252

92,540

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

9,558

5,151

Other creditors

3,542

13,880

13,100

19,031