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Company Registration No. 12391262 (England and Wales)
MDB Building Solutions Limited Unaudited accounts for the year ended 31 January 2026
MDB Building Solutions Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
MDB Building Solutions Limited Company Information for the year ended 31 January 2026
Directors
David Brown Mark Tomlinson
Company Number
12391262 (England and Wales)
Registered Office
74 PRETORIA ROAD IBSTOCK LE67 6LN ENGLAND
Accountants
Hazelwood Accounting Services Ltd 24 South Street Melbourne Derbyshire DE73 8GB
- 3 -
MDB Building Solutions Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
129,556 
165,864 
Current assets
Debtors
5
193,531 
236,828 
Cash at bank and in hand
139,071 
60,726 
332,602 
297,554 
Creditors: amounts falling due within one year
6
(380,091)
(352,325)
Net current liabilities
(47,489)
(54,771)
Total assets less current liabilities
82,067 
111,093 
Creditors: amounts falling due after more than one year
7
- 
(1,665)
Provisions for liabilities
Deferred tax
8
(24,616)
(31,515)
Net assets
57,451 
77,913 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
57,449 
77,911 
Shareholders' funds
57,451 
77,913 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by
David Brown Director Company Registration No. 12391262
- 4 -
MDB Building Solutions Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
MDB Building Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 12391262. The registered office is 74 PRETORIA ROAD, IBSTOCK, LE67 6LN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Motor vehicles
4 years straight line
Computer equipment
3 years straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the provision of services and materials. Turnover is recognized when the services are performed and materials used.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Short term debtors and creditors and other basic liabilities are measured at transaction price (which is usually the invoice price). Short term debtors include impairment losses for bad and doubtful debts.
- 5 -
MDB Building Solutions Limited Notes to the Accounts for the year ended 31 January 2026
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets are only recognised to the extent that recovery is probable. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
112,734 
181,528 
3,341 
297,603 
Additions
13,009 
43,698 
464 
57,171 
Disposals
(26,900)
(26,250)
(532)
(53,682)
At 31 January 2026
98,843 
198,976 
3,273 
301,092 
Depreciation
At 1 February 2025
60,202 
69,715 
1,822 
131,739 
Charge for the year
18,958 
44,273 
764 
63,995 
On disposals
(12,817)
(10,849)
(532)
(24,198)
At 31 January 2026
66,343 
103,139 
2,054 
171,536 
Net book value
At 31 January 2026
32,500 
95,837 
1,219 
129,556 
At 31 January 2025
52,532 
111,813 
1,519 
165,864 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
71,168 
122,875 
Accrued income and prepayments
116,363 
107,079 
Other debtors
6,000 
6,874 
193,531 
236,828 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
28,500 
5,000 
VAT
72,168 
83,202 
Obligations under finance leases and hire purchase contracts
- 
9,775 
Trade creditors
205,112 
174,989 
Taxes and social security
37,499 
30,432 
Other creditors
257 
257 
Loans from directors
1,430 
1,118 
Accruals
35,125 
47,552 
380,091 
352,325 
- 6 -
MDB Building Solutions Limited Notes to the Accounts for the year ended 31 January 2026
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
1,665 
8
Deferred taxation
2026 
2025 
£ 
£ 
Accelerated capital allowances
24,616 
31,515 
2026 
2025 
£ 
£ 
Provision at start of year
31,515 
34,649 
Credited to the profit and loss account
(6,899)
(3,134)
Provision at end of year
24,616 
31,515 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
5,760 
- 
5,760 
- 
5,760 
- 
5,760 
- 
The director advances are interest free and repayable on demand.
10
Transactions with related parties
During the year, the company received a repayment of £5,760 (2025: £0) from a director. The loan was interest free and repayable on demand. At the balance sheet date the balance outstanding was nil (2025: £5,760). Amounts owed are presented within Other Debtors: amounts falling due within one year.
11
Average number of employees
During the year the average number of employees was 6 (2025: 4).
- 7 -