REGISTERED NUMBER: 15958156 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2026

FOR

MARKSON CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Carpenter

REGISTERED OFFICE:

41 Alma Vale Road

Clifton

Bristol

BS8 2HL

REGISTERED NUMBER:

15958156 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Tangible assets

4

187,150

89,849

CURRENT ASSETS

Stocks

79,979

-

Debtors

5

46,596

16,443

Cash at bank and in hand

31,404

87

157,979

16,530

CREDITORS

Amounts falling due within one year

6

256,939

108,417

NET CURRENT LIABILITIES

(98,960

)

(91,887

)

TOTAL ASSETS LESS CURRENT LIABILITIES

88,190

(2,038

)

CREDITORS

Amounts falling due after more than one year

7

95,949

34,202

NET LIABILITIES

(7,759

)

(36,240

)

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

(7,769

)

(36,250

)

SHAREHOLDERS' FUNDS

(7,759

)

(36,240

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

B Carpenter - Director

1.	STATUTORY INFORMATION

Markson Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2025

2,566

93,005

3,514

99,085

Additions

-

143,519

1,714

145,233

Disposals

-

(34,132

)

-

(34,132

)

At 31 August 2026

2,566

202,392

5,228

210,186

DEPRECIATION

At 1 September 2025

641

8,595

-

9,236

Charge for year

642

14,318

1,666

16,626

Eliminated on disposal

-

(2,826

)

-

(2,826

)

Reclassification/transfer

-

(290

)

290

-

At 31 August 2026

1,283

19,797

1,956

23,036

NET BOOK VALUE

At 31 August 2026

1,283

182,595

3,272

187,150

At 31 August 2025

1,925

84,410

3,514

89,849

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2025

58,873

Additions

91,874

At 31 August 2026

150,747

DEPRECIATION

At 1 September 2025

3,596

Charge for year

11,036

At 31 August 2026

14,632

NET BOOK VALUE

At 31 August 2026

136,115

At 31 August 2025

55,277

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

32,417

1,233

Directors' current accounts

8,728

-

VAT

-

13,145

Prepayments

5,451

2,065

46,596

16,443

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans and overdrafts

-

7,102

Hire purchase contracts

26,079

6,592

Trade creditors

27,029

15,066

Amounts owed to associates

154,193

-

Social security and other taxes

10,533

6,557

VAT

23,813

-

Other creditors

9,423

4,128

Net Wages

3,369

-

Directors' current accounts

-

66,472

Accrued expenses

2,500

2,500

256,939

108,417

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Hire purchase contracts

95,949

34,202

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

£

10

Ordinary

£1.00

10

10

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 August 2026 and the period ended 31 August 2025:

31.8.26

31.8.25

£

£

B Carpenter

Balance outstanding at start of year

66,472

-

Amounts advanced

144,500

79,482

Amounts repaid

(219,700

)

(13,010

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,728

)

66,472

The Loan is interest free and payable on demand.

10.	RELATED PARTY DISCLOSURES

The company maintains an interest free loan account with a company owned by the directors. At the year end, the company owed £150,387 (2025 - £Nil) to Markson Group Limited and £3,806 (2025 - £Nil) to Markson & Sons Limited.