M S H Carpentry Services Ltd

Filleted Accounts

31 March 2026

Registered number

13895712

M S H Carpentry Services Ltd
Registered number:		13895712
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		33,563			40,998

Current assets
Debtors	4	50,084			114,249
Cash at bank and in hand		59,723			78,284
		109,807			192,533

Creditors: amounts falling due within one year	5	(21,819)			(56,823)

Net current assets			87,988			135,710

Total assets less current liabilities			121,551			176,708

Creditors: amounts falling due after more than one year	6		(25,982)			(31,607)

Provisions for liabilities			(8,391)			(10,250)


Net assets			87,178			134,851

Capital and reserves
Called up share capital			100			100
Profit and loss account			87,078			134,751

Shareholders' funds			87,178			134,851

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Hollis
Director
Approved by the board on 7 August 2026

M S H Carpentry Services Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Office equipment			over 5 years
	Motor vehicles			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	4,589		4,066		44,000		52,655
	Additions	1,693		2,176		-		3,869
	At 31 March 2026	6,282		6,242		44,000		56,524

	Depreciation
	At 1 April 2025	1,248		1,609		8,800		11,657
	Charge for the year	1,256		1,248		8,800		11,304
	At 31 March 2026	2,504		2,857		17,600		22,961

	Net book value
	At 31 March 2026	3,778		3,385		26,400		33,563
	At 31 March 2025	3,341		2,457		35,200		40,998


4	Debtors					2026		2025
£							£

	Trade debtors					9,846		17,200
	Retention debtor					21,841		11,039
	CIS debtor					12,712		73,586
	VAT debtor					5,170		11,923
	Other debtors					515		501
						50,084		114,249

	Amounts due after more than one year included above					10,920		-


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					5,626		5,626
	Trade creditors					6,411		12,429
	Directors loan account					471		238
	Taxation and social security costs					4,325		33,482
	Other creditors					4,986		5,048
						21,819		56,823


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					25,982		31,607


7	Other information

	M S H Carpentry Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	1 Primrose Close
	Thetford
	IP24 2XD