REGISTERED NUMBER: 04610833 (England and Wales)

D MAHONY AND SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Mahony

W B Mahony

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

04610833 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,477,284

1,730,420

1,477,284

1,730,420

CURRENT ASSETS

Stocks

-

2,025

Debtors

6

23,193

99,727

Prepayments and accrued income

464

316

Cash at bank

179,094

189,964

202,751

292,032

CREDITORS

Amounts falling due within one year

7

248,097

371,806

NET CURRENT LIABILITIES

(45,346

)

(79,774

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,431,938

1,650,646

CREDITORS

Amounts falling due after more than one year

8

-

(139,142

)

PROVISIONS FOR LIABILITIES

(369,321

)

(432,605

)

ACCRUALS AND DEFERRED INCOME

(3,184

)

(3,034

)

NET ASSETS

1,059,433

1,075,865

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,058,433

1,074,865

SHAREHOLDERS' FUNDS

1,059,433

1,075,865

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.

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 12 October 2026 and were signed on its behalf by:

D Mahony - Director

1.	STATUTORY INFORMATION

D Mahony and Sons 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 taxation

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

100,000

AMORTISATION

At 1 April 2025

and 31 March 2026

100,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

3,736,822

22,000

3,758,822

Additions

161,061

-

161,061

Disposals

(341,298

)

-

(341,298

)

At 31 March 2026

3,556,585

22,000

3,578,585

DEPRECIATION

At 1 April 2025

2,012,169

16,233

2,028,402

Charge for year

297,490

1,153

298,643

Eliminated on disposal

(225,744

)

-

(225,744

)

At 31 March 2026

2,083,915

17,386

2,101,301

NET BOOK VALUE

At 31 March 2026

1,472,670

4,614

1,477,284

At 31 March 2025

1,724,653

5,767

1,730,420

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

23,193

51,801

Directors' current accounts

-

26,411

VAT

-

21,515

23,193

99,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Preference shares

1

1

Hire purchase contracts

120,642

198,644

Trade creditors

17,972

125,832

Corporation tax

96,325

40,766

Social security and other taxes

-

652

VAT

7,423

-

Other creditors

4,190

5,911

Directors' current accounts

1,544

-

248,097

371,806

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

139,142

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

D Mahony and W B Mahony

Balance outstanding at start of year

26,411

(1,124

)

Amounts advanced

-

90,472

Amounts repaid

(27,954

)

(62,937

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,543

)

26,411

As at 31st March 2025 a balance of £26,411 was owed to the company by the directors Mr D & Mrs W Mahony. This amount was repaid on 24th October 2025.

10.

CONTROL

The company was controlled throughout the period by its directors.