At the balance sheet date an amount of £9,997 was due by the director to the company. The loan is interest free and repayable on demand.

The average number of persons, including directors, employed by the company during the year was as follows:

The financial statements have been prepared on a going concern basis. The director considers the basis to be appropriate despite the fact that the balance sheet shows net liabilities at the year-end. The company is generating sufficient cash flows on a weekly basis together with support of its directors to meet its current liabilities.

M S Tiling Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 West Croft, Orwell, Royston, Hertfordshire, SG8 5PW.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true