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Company Registration No. 09575511 (England and Wales)
M & N DESIGN & BUILD LIMITED Unaudited accounts for the year ended 30 April 2026
M & N DESIGN & BUILD LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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M & N DESIGN & BUILD LIMITED Company Information for the year ended 30 April 2026
Directors
Mr Nicholas Panks Michael Simpson
Company Number
09575511 (England and Wales)
Registered Office
Office 6 Riverside Business Centre King's Lynn Norfolk PE30 2HD United Kingdom
Accountants
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ
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M & N DESIGN & BUILD LIMITED Accountants' report
Accountants' report to the board of directors of M & N DESIGN & BUILD LIMITED on the preparation of the unaudited statutory accounts for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M & N DESIGN & BUILD LIMITED for the year ended 30 April 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of M & N DESIGN & BUILD LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of M & N DESIGN & BUILD LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & N DESIGN & BUILD LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M & N DESIGN & BUILD LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of M & N DESIGN & BUILD LIMITED. You consider that M & N DESIGN & BUILD LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M & N DESIGN & BUILD LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ 13 August 2026
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M & N DESIGN & BUILD LIMITED Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
9,878
27,821
Current assets
Inventories
637,500
210,685
Debtors
5
77,312
317,256
Cash at bank and in hand
74,746
847
789,558
528,788
Creditors: amounts falling due within one year
6
(82,527)
(123,786)
Net current assets
707,031
405,002
Total assets less current liabilities
716,909
432,823
Creditors: amounts falling due after more than one year
7
(416,233)
(100,000)
Net assets
300,676
332,823
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
300,576
332,723
Shareholders' funds
300,676
332,823
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by
Michael Simpson Director Company Registration No. 09575511
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M & N DESIGN & BUILD LIMITED Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
M & N DESIGN & BUILD LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09575511. The registered office is Office 6, Riverside Business Centre, King's Lynn, Norfolk, PE30 2HD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
On cost over 3 years
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2025
34,021
68,267
102,288
Disposals
-
(68,267)
(68,267)
At 30 April 2026
34,021
-
34,021
Depreciation
At 1 May 2025
22,400
52,067
74,467
Charge for the year
1,743
-
1,743
On disposals
-
(52,067)
(52,067)
At 30 April 2026
24,143
-
24,143
Net book value
At 30 April 2026
9,878
-
9,878
At 30 April 2025
11,621
16,200
27,821
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M & N DESIGN & BUILD LIMITED Notes to the Accounts for the year ended 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
7,312
11,827
Trade debtors
70,000
-
Other debtors
-
305,429
77,312
317,256
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
4,254
13,500
Trade creditors
71,192
107,120
Taxes and social security
6,281
2,566
Accruals
800
600
82,527
123,786
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
416,233
100,000
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2025: 4).
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