Marsh Construction (Luton) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05653058 (England and Wales)

MARSH CONSTRUCTION (LUTON) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Burke

J F Burke

SECRETARY:

J Burke

REGISTERED OFFICE:

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

REGISTERED NUMBER:

05653058 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

487,242

305,820

CURRENT ASSETS

Stocks

48,876

93,876

Debtors

6

774,645

389,972

Cash at bank and in hand

399,125

422,046

1,222,646

905,894

CREDITORS

Amounts falling due within one year

7

844,035

646,876

NET CURRENT ASSETS

378,611

259,018

TOTAL ASSETS LESS CURRENT
LIABILITIES

865,853

564,838

CREDITORS

Amounts falling due after more than one
year

8

(148,435

)

(35,120

)

PROVISIONS FOR LIABILITIES

(120,802

)

(75,382

)

NET ASSETS

596,616

454,336

CAPITAL AND RESERVES

Called up, paid and allotted share capital

100

Retained earnings

596,516

454,236

SHAREHOLDERS' FUNDS

596,616

454,336

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

J F Burke - Director

1.	STATUTORY INFORMATION

Marsh Construction (Luton) 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 presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

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

-

20% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 January 2025

789,150

148,547

9,572

947,269

Additions

249,687

39,800

775

290,262

Disposals

(205,000

)

(38,472

)

-

(243,472

)

At 31 December 2025

833,837

149,875

10,347

994,059

DEPRECIATION

At 1 January 2025

532,839

103,221

5,389

641,449

Charge for year

51,534

24,405

1,081

77,020

Eliminated on disposal

(173,684

)

(37,968

)

-

(211,652

)

At 31 December 2025

410,689

89,658

6,470

506,817

NET BOOK VALUE

At 31 December 2025

423,148

60,217

3,877

487,242

At 31 December 2024

256,311

45,326

4,183

305,820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

640,503

316,155

Other debtors

134,142

73,817

774,645

389,972

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

15,000

30,000

Hire purchase contracts

87,992

61,464

Trade creditors

366,275

83,500

Taxation and social security

42,557

106,191

Other creditors

332,211

365,721

844,035

646,876

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

-

15,000

Hire purchase contracts

148,435

20,120

148,435

35,120

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

236,427

81,584

10.	RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company. During the year, brought forward loans were repaid by the company in aggregate of £7,453. At the year end, the directors were owed £48,602.