REGISTERED NUMBER: 08959567 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

MC PERKINS JOINERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S J Canham

M C Perkins

REGISTERED OFFICE:

Unit 5 Robinson Way

Telford Way Industrial Estate

Kettering

Northamptonshire

NN16 8PT

REGISTERED NUMBER:

08959567 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Tangible assets

4

22,279

29,704

CURRENT ASSETS

Debtors

5

57,891

43,892

Cash at bank

51,668

55,648

109,559

99,540

CREDITORS

Amounts falling due within one year

6

47,823

47,488

NET CURRENT ASSETS

61,736

52,052

TOTAL ASSETS LESS CURRENT LIABILITIES

84,015

81,756

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

83,914

81,655

SHAREHOLDERS' FUNDS

84,015

81,756

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21st September 2026 and were signed on its behalf by:

Mrs S J Canham - Director

M C Perkins - Director

1.	STATUTORY INFORMATION

MC Perkins Joinery 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

76,095

15,990

92,085

DEPRECIATION

At 1st April 2025

58,057

4,324

62,381

Charge for year

4,509

2,916

7,425

At 31st March 2026

62,566

7,240

69,806

NET BOOK VALUE

At 31st March 2026

13,529

8,750

22,279

At 31st March 2025

18,038

11,666

29,704

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

56,417

42,568

Other debtors

1,474

1,324

57,891

43,892

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

13,858

14,832

Taxation and social security

25,181

31,192

Other creditors

8,784

1,464

47,823

47,488

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, included within other creditors is an amount owing to the directors of £624 (2025: £464).