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Registered number: 8318385

Mark Abbott Welding and Fabrication Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

Prepared By:

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Mark Abbott Welding and Fabrication Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

DIRECTORS

M A Abbott

REGISTERED OFFICE

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 8318385

BANKERS

The Royal Bank of Scotland Plc

ACCOUNTANTS

N B Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Mark Abbott Welding and Fabrication Limited

ACCOUNTS
FOR THEYEARENDED31/12/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Mark Abbott Welding and Fabrication Limited

BALANCE SHEET AT 31/12/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		2				17,477				22,680
CURRENT ASSETS
Stock				41,970				36,160
Debtors		4		6,607				23,681
				48,577				59,841
CREDITORS: Amounts falling due within one year		5		65,241				86,772
NET CURRENT LIABILITIES						(16,664)				(26,931)
TOTAL ASSETS LESS CURRENT LIABILITIES						813				(4,251)
CREDITORS: Amounts falling due after more than one year		6				-				4,777
NET ASSETS / (LIABILITIES)						813				(9,028)
CAPITAL AND RESERVES
Called up share capital		8				100				100
Profit and loss account						713				(9,128)
SHAREHOLDERS' FUNDS						813				(9,028)
For the year ending 31/12/2025 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 on 28/08/2026 and signed on their behalf by
.............................
M A Abbott
Director

Mark Abbott Welding and Fabrication Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

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 - 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 Machinery		reducing balance 25%
Equipment		reducing balance 25%
Motor Vehicles		reducing 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. Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Mark Abbott Welding and Fabrication Limited

1e. Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2. TANGIBLE FIXED ASSETS
		Plant and
		Machinery		Equipment		Motor Vehicles		Total
		£		£		£		£
Cost
At 01/01/2025		174,297		3,286		26,775		204,358
Additions		-		622		-		622
At 31/12/2025		174,297		3,908		26,775		204,980
Depreciation
At 01/01/2025		156,713		2,232		22,733		181,678
For the year		4,396		419		1,010		5,825
At 31/12/2025		161,109		2,651		23,743		187,503
Net Book Amounts
At 31/12/2025		13,188		1,257		3,032		17,477
At 31/12/2024		17,584		1,054		4,042		22,680

3. STOCK				2025		2024
				£		£
Stock comprises:
Stock of raw materials				6,600		7,100
Work in progress				35,370		29,060
				41,970		36,160

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				6,507		23,581
Other debtors				100		100
				6,607		23,681

Mark Abbott Welding and Fabrication Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				2,342		-
VAT				9,593		7,519
Directors current account				6,249		25,990
Bank loans and overdrafts				21,266		39,053
Bank loans (unsecured)				4,379		10,000
Trade creditors				19,112		1,910
Accruals				2,300		2,300
				65,241		86,772

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Bank loans (unsecured) >1yr				-		4,777
				-		4,777

7. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				2		2

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100

9. RELATED PARTY TRANSACTIONS

No dividends were paid to the director during the year (2024 - £Nil). The director received a salary of £12,570 during the year (2024 - £9,096). At the balance sheet date the company owed £6,249 to the director (2024 - £25,990). The loan is interest free, unsecured and repayable on demand.