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Company Registration No. 07265198 (England and Wales)
M K Bailey Limited Unaudited accounts for the period from 1 June 2025 to 31 March 2026
M K Bailey Limited Unaudited accounts Contents
Page
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M K Bailey Limited Company Information for the period from 1 June 2025 to 31 March 2026
Director
M K Bailey
Company Number
07265198 (England and Wales)
Registered Office
THE PADDOCK MOUNT PLEASANT HOSE MELTON MOWBRAY LEICESTERSHIRE LE14 4JX
Accountants
Barrowby Accountants Limited Kobia, Low Road, Barrowby Grantham Lincs. NG32 1DJ
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M K Bailey Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
53,507 
66,922 
Current assets
Inventories
411,387 
375,387 
Debtors
8,952 
47,549 
Cash at bank and in hand
347,688 
447,389 
768,027 
870,325 
Creditors: amounts falling due within one year
(173,022)
(198,712)
Net current assets
595,005 
671,613 
Total assets less current liabilities
648,512 
738,535 
Provisions for liabilities
Deferred tax
(12,859)
(15,910)
Net assets
635,653 
722,625 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
635,651 
722,623 
Shareholders' funds
635,653 
722,625 
For the period ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 September 2026 and were signed on its behalf by
M K Bailey Director Company Registration No. 07265198
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M K Bailey Limited Notes to the Accounts for the period from 1 June 2025 to 31 March 2026
1
Statutory information
M K Bailey Limited is a private company, limited by shares, registered in England and Wales, registration number 07265198. The registered office is THE PADDOCK MOUNT PLEASANT, HOSE, MELTON MOWBRAY, LEICESTERSHIRE, LE14 4JX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 June 2025
20,000 
At 31 March 2026
20,000 
Amortisation
At 1 June 2025
20,000 
At 31 March 2026
20,000 
Net book value
At 31 March 2026
- 
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M K Bailey Limited Notes to the Accounts for the period from 1 June 2025 to 31 March 2026
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2025
143,455 
At 31 March 2026
143,455 
Depreciation
At 1 June 2025
76,533 
Charge for the period
13,415 
At 31 March 2026
89,948 
Net book value
At 31 March 2026
53,507 
At 31 May 2025
66,922 
6
Deferred taxation
2026 
2025 
£ 
£ 
Accelerated capital allowances
12,859 
15,910 
2026 
2025 
£ 
£ 
Provision at start of period
15,910 
11,821 
(Credited)/charged to the profit and loss account
(3,051)
4,089 
Provision at end of period
12,859 
15,910 
7
Operating lease commitments
2026 
2025 
£ 
£ 
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
9,727 
8,901 
Later than one year and not later than five years
18,643 
- 
28,370 
8,901 
8
Transactions with related parties
Included in creditors is an interest free loan from the director amounting to £55,294 and an interest free loan from A Bailey (shareholder) amounting to £79,160 at the balance sheet date.
9
Average number of employees
During the period the average number of employees was 4 (2025: 4).
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