REGISTERED NUMBER: 08018415 (England and Wales)

Malcolm C. Foy & Co Limited

Unaudited Financial Statements For The Year Ended 31 March 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Pashley

S E Thiede

N Pashley

D M Moore

S A Ali

J H Mason

REGISTERED OFFICE:

14 Princes Street

Doncaster

South Yorkshire

DN1 3NJ

REGISTERED NUMBER:

08018415 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Tangible assets

4

150,218

124,376

CURRENT ASSETS

Debtors

2,229,579

2,374,954

Cash at bank and in hand

610,894

568,720

2,840,473

2,943,674

CREDITORS

Amounts falling due within one year

1,643,068

1,769,032

NET CURRENT ASSETS

1,197,405

1,174,642

TOTAL ASSETS LESS CURRENT LIABILITIES

1,347,623

1,299,018

PROVISIONS FOR LIABILITIES

31,388

22,708

NET ASSETS

1,316,235

1,276,310

CAPITAL AND RESERVES

Called up share capital

6

103

103

Retained earnings

1,316,132

1,276,207

SHAREHOLDERS' FUNDS

1,316,235

1,276,310

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 September 2026 and were signed on its behalf by:

A Pashley - Director

1.	STATUTORY INFORMATION

Malcolm C. Foy & Co 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and trade discounts. When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Short leasehold

-

4% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2025 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

555,427

Additions

47,478

At 31 March 2026

602,905

DEPRECIATION

At 1 April 2025

431,051

Charge for year

21,636

At 31 March 2026

452,687

NET BOOK VALUE

At 31 March 2026

150,218

At 31 March 2025

124,376

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

190,801

121,883

Between one and five years

274,878

281,653

465,679

403,536

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Voting

£1

100

100

1

A Dividend

£1

1

1

1

B Dividend

£1

1

1

1

C Dividend

£1

1

1

103

103

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A Pashley

Balance outstanding at start of year

14,245

36,235

Amounts advanced

-

588,932

Amounts repaid

(14,245

)

(610,922

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

14,245

No interest is charged on the outstanding balance.