Company Registration No. 04350039 (England and Wales)
MCM Joinery Solutions Limited
Unaudited accounts
for the year ended 31 December 2025
MCM Joinery Solutions Limited
Statement of financial position
as at 31 December 2025
Tangible assets
140,261
141,439
Cash at bank and in hand
198,027
13,524
Creditors: amounts falling due within one year
(596,629)
(343,190)
Net current assets
248,450
104,523
Total assets less current liabilities
388,711
245,962
Creditors: amounts falling due after more than one year
(32,908)
(48,703)
Provisions for liabilities
Deferred tax
(35,065)
(35,361)
Net assets
320,738
161,898
Called up share capital
101
101
Share premium
60,000
60,000
Profit and loss account
260,637
101,797
Shareholders' funds
320,738
161,898
For the year ending 31 December 2025 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 director acknowledges his 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 and authorised for issue on 20 August 2026 and were signed on its behalf by
Mr P Turner
Director
Company Registration No. 04350039
MCM Joinery Solutions Limited
Notes to the Accounts
for the year ended 31 December 2025
MCM Joinery Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 04350039. The registered office is MCM Joinery Solutions Limited, Unit 13-14, Robert Way, Wickford, Essex, SS11 8DD, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
MCM Joinery Solutions Limited
Notes to the Accounts
for the year ended 31 December 2025
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 arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Hire purchase and leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Expenditure on research and development is written off in the year in which it is incurred.
Government grants are in relation to expenditure and is charged to profit and loss.
4
Intangible fixed assets
Goodwill
At 31 December 2025
48,000
At 31 December 2025
48,000
MCM Joinery Solutions Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
324,130
53,399
6,862
384,391
Additions
24,742
550
6,076
31,368
At 31 December 2025
348,872
53,949
12,938
415,759
At 1 January 2025
200,870
40,709
1,373
242,952
Charge for the year
28,328
2,639
1,579
32,546
At 31 December 2025
229,198
43,348
2,952
275,498
At 31 December 2025
119,674
10,601
9,986
140,261
At 31 December 2024
123,260
12,690
5,489
141,439
Amounts falling due within one year
Trade debtors
600,096
388,347
Other debtors
18,773
26,654
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,805
42,793
Obligations under finance leases and hire purchase contracts
15,796
15,796
Trade creditors
219,507
204,727
Amounts owed to group undertakings and other participating interests
10,972
13,979
Taxes and social security
128,334
33,313
Other creditors
142,732
5,704
Loans from directors
367
-
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
32,908
48,703
MCM Joinery Solutions Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
79,995
79,995
Later than one year and not later than five years
239,985
319,980
10
Guarantees provided on behalf of directors
A director has a personal guarantee limited to £35,000 on the factoring facility used by the company.
11
Transactions with related parties
During the period, purchases of £3,007 was recharged to an associated company, MCM Finishing Limited.
At the period end, £10,972 is owed to MCM Finishing Limited (2024: £13,979).
12
Average number of employees
During the year the average number of employees was 13 (2024: 13).