M & D BUILDERS LIMITED - Filleted accounts

Registered number

09401770

M & D BUILDERS LIMITED

Filleted Accounts

31 December 2025

M & D BUILDERS LIMITED
Registered number:		09401770
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		62,396			54,645

Current assets
Debtors	4	528,456			275,672
Cash at bank and in hand		812,579			722,042
		1,341,035			997,714

Creditors: amounts falling due within one year	5	(354,622)			(353,062)

Net current assets			986,413			644,652

Total assets less current liabilities			1,048,809			699,297


Provisions for liabilities			(15,599)			(13,661)


Net assets			1,033,210			685,636

Capital and reserves
Called up share capital			20			20
Profit and loss account			1,033,190			685,616

Shareholders' funds			1,033,210			685,636

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M M Hillyear
Director
Approved by the board on 14 September 2026

M & D BUILDERS LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		6		5


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				91,215
	Additions				44,795
	Disposals				(19,995)
	At 31 December 2025				116,015

	Depreciation
	At 1 January 2025				36,570
	Charge for the year				20,798
	On disposals				(3,749)
	At 31 December 2025				53,619

	Net book value
	At 31 December 2025				62,396
	At 31 December 2024				54,645


4	Debtors		2025		2024
£				£

	Trade debtors		521,435		266,043
	Other debtors		7,021		9,629
			528,456		275,672


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		16,814		30,837
	Taxation and social security costs		334,782		312,851
	Other creditors		3,026		9,374
			354,622		353,062


6	Related party transactions

	Other creditors includes a loan to the company by M M Hillyear, a director, of £nil (2024 £4,962) repayable on demand. There is no agreement to pay interest.


7	Controlling party

	The company is controlled by M M Hillyear and D M Lloyd, the directors.


8	Other information

	M & D BUILDERS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1 Solent Industrial Estate
	Shamblehurst Lane South
	Hedge End
	Southampton
	SO30 2FX