REGISTERED NUMBER: 11025983 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

MAH Construction & Development Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Michael Harry Heyes

REGISTERED OFFICE:

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

REGISTERED NUMBER:

11025983 (England and Wales)

ACCOUNTANTS:

McParland Williams Limited

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

FIXED ASSETS

Tangible assets

4

3,991

5,461

CURRENT ASSETS

Stocks

233,882

88,385

Debtors

5

15,011

179,770

Cash at bank

16,160

16,883

265,053

285,038

CREDITORS

Amounts falling due within one year

6

245,178

258,065

NET CURRENT ASSETS

19,875

26,973

TOTAL ASSETS LESS CURRENT LIABILITIES

23,866

32,434

CREDITORS

Amounts falling due after more than one year

7

(21,500

)

(28,241

)

PROVISIONS FOR LIABILITIES

(1,562

)

(1,562

)

NET ASSETS

804

2,631

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

802

2,629

804

2,631

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 October 2026 and were signed by:

Mr Michael Harry Heyes - Director

1.	STATUTORY INFORMATION

MAH Construction & Development 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

2,140

13,306

4,038

19,484

DEPRECIATION

At 1 November 2024

1,202

10,107

2,714

14,023

Charge for year

234

799

437

1,470

At 31 October 2025

1,436

10,906

3,151

15,493

NET BOOK VALUE

At 31 October 2025

704

2,400

887

3,991

At 31 October 2024

938

3,199

1,324

5,461

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

11,640

Amounts owed by participating interests

-

149,207

Other debtors

15,011

18,923

15,011

179,770

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

5,556

5,556

Hire purchase contracts

-

1,496

Trade creditors

1

20,744

Amounts owed to participating interests

34,299

-

Taxation and social security

169,298

217,864

Other creditors

36,024

12,405

245,178

258,065

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

21,500

28,241