Registration number: 02690630

M.B. Frames P.V.C.-U Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

M.B. Frames P.V.C.-U Limited

Company Information

Directors

Mr Andrew Stuart Burns Mrs Debra Burns Mr Paul Andrew Young Mr Philip Henry Purnell

Registered office

1 Maggs Lane Fishponds Trading Estate Bristol BS5 7EW

Accountants

Stone & Co Chartered Accountants 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

M.B. Frames P.V.C.-U Limited

(Registration number: 02690630)
Balance Sheet as at 30 April 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	4		684,691	791,121
Current assets
Stocks		412,174		478,227
Debtors	5	745,187		706,667
Cash at bank and in hand		2,372,946		2,349,189
		3,530,307		3,534,083
Creditors: Amounts falling due within one year	6	(1,206,731)		(1,346,157)
Net current assets			2,323,576	2,187,926
Total assets less current liabilities			3,008,267	2,979,047
Creditors: Amounts falling due after more than one year	6		(205,215)	(240,426)
Provisions for liabilities			(168,771)	(184,576)
Net assets			2,634,281	2,554,045
Capital and reserves
Called up share capital		100		100
Retained earnings		2,634,181		2,553,945
Shareholders' funds			2,634,281	2,554,045

M.B. Frames P.V.C.-U Limited

(Registration number: 02690630)
Balance Sheet as at 30 April 2026

For the financial year ending 30 April 2026 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 1 October 2026 and signed on its behalf by:
 

.........................................

Mr Andrew Stuart Burns
Director

M.B. Frames P.V.C.-U Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Maggs Lane
Fishponds Trading Estate
Bristol
BS5 7EW

These financial statements were authorised for issue by the Board on 1 October 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

The current income 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.

M.B. Frames P.V.C.-U Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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	25% reducing balance
Fixtures and fittings	25% reducing balance
Motor vehicles	25% reducing balance
Office equipment	33.33% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

M.B. Frames P.V.C.-U Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

M.B. Frames P.V.C.-U Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 65 (2025 - 65).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	261,540	1,890,159	201,539	805,847	3,159,085
Additions	-	10,461	4,854	154,584	169,899
Disposals	-	-	-	(161,350)	(161,350)
At 30 April 2026	261,540	1,900,620	206,393	799,081	3,167,634
Depreciation
At 1 May 2025	220,965	1,542,382	161,918	442,699	2,367,964
Charge for the year	10,144	88,252	10,886	116,179	225,461
Eliminated on disposal	-	-	-	(110,482)	(110,482)
At 30 April 2026	231,109	1,630,634	172,804	448,396	2,482,943
Carrying amount
At 30 April 2026	30,431	269,986	33,589	350,685	684,691
At 30 April 2025	40,575	347,777	39,621	363,148	791,121

5

Debtors

Current	2026 £	2025 £
Trade debtors	626,022	577,708
Prepayments	22,870	35,697
Other debtors	96,295	93,262
	745,187	706,667

M.B. Frames P.V.C.-U Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Hire purchase agreements		128,079	128,914
Trade creditors		428,088	441,787
Taxation and social security		420,974	396,352
Accruals and deferred income		217,590	367,104
Other creditors		12,000	12,000
		1,206,731	1,346,157

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Hire purchase agreements	205,215	240,426