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Registered number: 07895809
M B CONSTRUCTION (NORTH WEST) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
M B CONSTRUCTION (NORTH WEST) LIMITED
ACCOUNTS
FOR THEYEARENDED31/01/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
M B CONSTRUCTION (NORTH WEST) LIMITED
BALANCE SHEET AT31/01/2026
20262025
Notes££
FIXED ASSETS
Tangible assets4154,293144,652
CURRENT ASSETS
Stock103,37366,009
Debtors6261,332462,779
Cash at bank and in hand826,370591,903
1,191,0751,120,691
CREDITORS: Amounts falling due within one year7208,363229,253
NET CURRENT ASSETS982,712891,438
TOTAL ASSETS LESS CURRENT LIABILITIES1,137,0051,036,090
PROVISIONS FOR LIABILITIES AND CHARGES838,57336,163
NET ASSETS1,098,432999,927
CAPITAL AND RESERVES
Called up share capital9101101
Profit and loss account1,098,331999,826
SHAREHOLDERS' FUNDS1,098,432999,927
For the year ending 31/01/2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on04/06/2026and signed on their behalf by
.............................
Mr B M Batty
Director
M B CONSTRUCTION (NORTH WEST) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 20%
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1e. Dividends On Shares Presented Within Shareholders Funds
Dividends unpaid at the balance sheet date are only recognised as a liability at that date to the extent that they are appropriately authorised and are no longer at the discretion of the Company Unpaid dividends that do not meet these criteria are disclosed in the notes to the financial statements.
M B CONSTRUCTION (NORTH WEST) LIMITED
2. EMPLOYEES
20262025
No.No.
Average number of employees77
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/02/202549,00049,000
At 31/01/202649,00049,000
Depreciation
At 01/02/202549,00049,000
At 31/01/202649,00049,000
Net Book Amounts
At 31/01/2026--
4. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 01/02/2025470,830470,830
Additions51,81851,818
At 31/01/2026522,648522,648
Depreciation
At 01/02/2025326,178326,178
For the year42,17742,177
At 31/01/2026368,355368,355
Net Book Amounts
At 31/01/2026154,293154,293
At 31/01/2025144,652144,652
M B CONSTRUCTION (NORTH WEST) LIMITED
5. STOCK 20262025
££
Stock comprises:
Stock5,5731,332
Work in progress97,80064,677
103,37366,009
6. DEBTORS 20262025
££
Amounts falling due within one year:
Trade debtors42,428206,097
Other debtors218,904256,682
261,332462,779
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
Trade creditors70,43163,696
Taxation and social security80,50267,023
Other creditors57,43098,534
208,363229,253
8. PROVISIONS FOR LIABILITIES 20262025
££
Deferred taxation38,57336,163
38,57336,163
M B CONSTRUCTION (NORTH WEST) LIMITED
9. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
80 Ordinary of £1 each8080
1 Ordinary A of £1 each11
20 Ordinary B of £1 each2020
101101