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Registered Number: 05197453
England and Wales
Abridged Accounts
for the year ended 31 August 2025
for
M. GRAY FABRICATIONS LIMITED

M. Gray Fabrications Limited Contents Page For the year ended 31 August 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

M. Gray Fabrications Limited Accountants' Report For the year ended 31 August 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Douglas Marshall 31 August 2025 .................................................... Wyre Business Consultants Limited 26 Church Street Kidderminster Worcestershire DY10 2AR 11 August 2026 1

M. Gray Fabrications Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 6,731 |  | 4,917
|  | 6,731 |  | 4,917
Current assets |  |  |
Stocks |  | - |  | 11,238
Debtors |  | 49,826 |  | 48,141
Cash at bank and in hand |  | 14,178 |  | 12,982
|  | 64,004 |  | 72,361
Creditors: amount falling due within one year |  | (38,143) |  | (27,496)
Net current assets |  | 25,861 |  | 44,865
Total assets less current liabilities |  | 32,592 |  | 49,782
Creditors: amount falling due after more than one year |  | (3,727) |  | (13,727)
Provisions for liabilities |  | (2,886) |  | (2,627)
Net assets |  | 25,979 |  | 33,428
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 25,977 |  | 33,426
Shareholders' funds |  | 25,979 |  | 33,428
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 11 August 2026 and were signed on its behalf by:
------------------------------- Mr M C Gray Director
2

M. Gray Fabrications Limited Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information M. Gray Fabrications Limited is a private company, limited by shares, registered in England and Wales, registration number 05197453, registration address 29 Sapcote Trading Centre, Powke Lane, Cradley Heath, West Midlands, B64 5QR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
Motor Vehicles | 20% Straight Line
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 September 2024 | 14,100 |  | 20,282 |  | 618 |  | 502 |  | 35,502
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 31 August 2025 | 14,100 |  | 20,282 |  | 618 |  | 502 |  | 35,502
Depreciation
At 01 September 2024 | 14,100 |  | 11,789 |  | 618 |  | 251 |  | 26,758
Charge for year | - |  | 1,888 |  | - |  | 125 |  | 2,013
On disposals | - |  | - |  | - |  | - |  | -
At 31 August 2025 | 14,100 |  | 13,677 |  | 618 |  | 376 |  | 28,771
Net book values
Closing balance as at 31 August 2025 | - |  | 6,605 |  | - |  | 126 |  | 6,731
Opening balance as at 01 September 2024 | - |  | 4,666 |  | - |  | 251 |  | 4,917
3