M and C Bespoke Joinery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08381663

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		47,125		58,982

			47,125		58,982
CURRENT ASSETS
Stocks	5	13,675		10,143
Debtors	6	32,756		36,058
Cash at bank and in hand		111,462		79,249

		157,893		125,450
Creditors: Amounts Falling Due Within One Year	7	(46,693 )		(22,742 )

NET CURRENT ASSETS (LIABILITIES)			111,200		102,708

TOTAL ASSETS LESS CURRENT LIABILITIES			158,325		161,690

Creditors: Amounts Falling Due After More Than One Year	8		(2,485 )		(19,258 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,990 )		(11,969 )

NET ASSETS			145,850		130,463

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			145,848		130,461

SHAREHOLDERS' FUNDS			145,850		130,463

Page 1

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M and C Bespoke Joinery Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark O'Hair Director	Mr Christopher O'Hair Director
1st June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

M and C Bespoke Joinery Limited Registered number 08381663 is a limited by shares company incorporated in England & Wales. The Registered Office is Dorn Kop Brock Hill, Runwell, Wickford, Essex, SS11 7PE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% Reducing Balance Basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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M and C Bespoke Joinery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2025	84,570
Additions	1,197
Disposals	(5,500 )

As at 31 January 2026	80,267

Depreciation
As at 1 February 2025	25,588
Provided during the period	11,252
Disposals	(3,698 )

As at 31 January 2026	33,142

Net Book Value
As at 31 January 2026	47,125

As at 1 February 2025	58,982

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M and C Bespoke Joinery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Stocks

	2026	2025
	£	£
Stock	13,675	10,143

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	21,132
Prepayments and accrued income	1,149	1,766
CIS Rebate Debtor	29,774	9,154
VAT debtor	1,833	4,006

	32,756	36,058

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,243	10,512
Trade creditors	3,821	2,074
Bank loans and overdrafts	8,800	8,800
Corporation tax	24,197	802
Directors' loan accounts	632	554

	46,693	22,742

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,752	9,725
Bank loans	733	9,533

	2,485	19,258

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M and C Bespoke Joinery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,243	10,512
Later than one year and not later than five years	1,752	9,725

	10,995	20,237

	10,995	20,237

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

12. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	56,000	79,000

13. Ultimate Controlling Party

The company's ultimate controlling party is Mr Mark O'Hair and Mr Christopher O'Hair jointly by virtue of their ownership of 100% of the issued share capital in the company.