Registration number: 08777331

M Salt Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

M Salt Limited

(Registration number: 08777331)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	37,083	39,913
Current assets
Stocks	5	32,500	60,527
Debtors	6	1,319	1,660
Cash at bank and in hand		143,794	53,125
		177,613	115,312
Creditors: Amounts falling due within one year	7	(71,359)	(55,130)
Net current assets		106,254	60,182
Total assets less current liabilities		143,337	100,095
Provisions for liabilities		(7,046)	(7,583)
Net assets		136,291	92,512
Capital and reserves
Called up share capital		110	110
Retained earnings		136,181	92,402
Shareholders' funds		136,291	92,512

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 September 2026 and signed on its behalf by:
 

......................................... Mr MA Salt Director

M Salt Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Other.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

The principal place of business is:
Shayes Farm
Noneley
Wem
Shrewsbury
SY4 5SL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

M Salt Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% on cost
Motor vehicles	25% on reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 5).

M Salt Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	57,913	185,510	243,423
Additions	3,400	7,500	10,900
At 31 December 2025	61,313	193,010	254,323
Depreciation
At 1 January 2025	46,506	157,004	203,510
Charge for the year	3,702	10,028	13,730
At 31 December 2025	50,208	167,032	217,240
Carrying amount
At 31 December 2025	11,105	25,978	37,083
At 31 December 2024	11,407	28,506	39,913

M Salt Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5

Stocks

	2025 £	2024 £
Work in progress	22,500	43,027
Other inventories	10,000	17,500
	32,500	60,527

6

Debtors

Current	2025 £	2024 £
Prepayments	1,319	1,660
	1,319	1,660

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	10,895	10,222
Taxation and social security	58,848	43,184
Accruals and deferred income	1,375	1,306
Other creditors	241	418
	71,359	55,130