IRIS Accounts Production v26.1.10.61 08847865 Board of Directors Board of Directors 1.2.25 31.1.26 31.1.26 0 0 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08847865 2025-01-31 08847865 2026-01-31 08847865 2025-02-01 2026-01-31 08847865 2024-01-31 08847865 2024-02-01 2025-01-31 08847865 2025-01-31 08847865 ns15:EnglandWales 2025-02-01 2026-01-31 08847865 ns14:PoundSterling 2025-02-01 2026-01-31 08847865 ns10:Director1 2025-02-01 2026-01-31 08847865 ns10:Director2 2025-02-01 2026-01-31 08847865 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08847865 ns10:SmallEntities 2025-02-01 2026-01-31 08847865 ns10:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08847865 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 08847865 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08847865 ns10:FullAccounts 2025-02-01 2026-01-31 08847865 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 08847865 ns10:CompanySecretary1 2025-02-01 2026-01-31 08847865 ns10:RegisteredOffice 2025-02-01 2026-01-31 08847865 ns5:CurrentFinancialInstruments 2026-01-31 08847865 ns5:CurrentFinancialInstruments 2025-01-31 08847865 ns5:ShareCapital 2026-01-31 08847865 ns5:ShareCapital 2025-01-31 08847865 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 08847865 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 08847865 ns5:PlantMachinery 2025-02-01 2026-01-31 08847865 ns5:PlantMachinery 2025-01-31 08847865 ns5:PlantMachinery 2026-01-31 08847865 ns5:PlantMachinery 2025-01-31 08847865 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 08847865 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 08847865 ns5:WithinOneYear 2026-01-31 08847865 ns5:WithinOneYear 2025-01-31 08847865 ns5:BetweenOneFiveYears 2026-01-31 08847865 ns5:BetweenOneFiveYears 2025-01-31 08847865 ns5:AllPeriods 2026-01-31 08847865 ns5:AllPeriods 2025-01-31 08847865 ns10:OrdinaryShareClass1 2026-01-31

REGISTERED NUMBER: 08847865 (England and Wales)

| MB Sections Limited |

| Financial Statements |

| for the Year Ended 31 January 2026 |

MB Sections Limited (Registered number: 08847865)

Contents of the Financial Statements

for the year ended 31 January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MB Sections Limited

Company Information

for the year ended 31 January 2026

| DIRECTORS: | Mr N G Furby

| Mrs S E Furby

| SECRETARY: | Mrs S E Furby

| REGISTERED OFFICE: | Unit 11

| Allerton Bywater Network Centre

| Letchmire Road

| Allerton Bywater

| West Yorkshire

| WF10 2DB

| REGISTERED NUMBER: | 08847865 (England and Wales)

| ACCOUNTANTS: | SMH Jolliffe Cork Ltd

| Accountants & Business Advisors

| 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

MB Sections Limited (Registered number: 08847865)

Balance Sheet

31 January 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 2,882 |  | 7,034 |  |

Debtors | 5 | 6,182 |  | 8,238 |  |

Cash at bank and in hand | 2,587 |  | 1,519 |  |

11,651 |  | 16,791 |  |

CREDITORS

Amounts falling due within one year | 6 | 28,116 |  | 30,659 |  |

NET CURRENT LIABILITIES | (16,465 | ) | (13,868 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (16,465 | ) | (13,868 | ) |

MB Sections Limited (Registered number: 08847865)

Balance Sheet - continued

31 January 2026

| 2026 |  | 2025

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (16,565 | ) | (13,968 | ) |

SHAREHOLDERS' FUNDS | (16,465 | ) | (13,868 | ) |

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 19 August 2026 and were signed on its behalf by:

Mr N G Furby - Director

Mrs S E Furby - Director

MB Sections Limited (Registered number: 08847865)

Notes to the Financial Statements

for the year ended 31 January 2026

1. | STATUTORY INFORMATION

| MB Sections 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.

| The functional and presentation currency for the company is pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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 | - | 15% on cost

| Fixed assets are initially recorded at cost.

| Stocks

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

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

MB Sections Limited (Registered number: 08847865)

Notes to the Financial Statements - continued

for the year ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 18,375 |  |

| DEPRECIATION

| At 1 February 2025

| and 31 January 2026 | 18,375 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 311 |  | 282 |  |

| Other debtors | 3,472 |  | 3,472 |  |

| Tax | 36 |  | 34 |  |

| Prepayments and accrued income | 2,363 |  | 4,450 |  |

6,182 |  | 8,238 |  |

MB Sections Limited (Registered number: 08847865)

Notes to the Financial Statements - continued

for the year ended 31 January 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 1,938 |  | 8,612 |  |

| Amounts owed to related undertakings | 22,375 |  | 11,622 |  |

| VAT | 70 |  | 3,486 |  |

| Accruals and deferred income | 3,733 |  | 6,939 |  |

28,116 |  | 30,659 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 23,352 |  | 23,352 |  |

| Between one and five years | - |  | 23,352 |  |

23,352 |  | 46,704 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |