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REGISTERED NUMBER: 07493092 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MAH BUILDERS (ESSEX) LTD
MAH BUILDERS (ESSEX) LTD (REGISTERED NUMBER: 07493092)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MAH BUILDERS (ESSEX) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTORS: M Holmes
A Holmes





REGISTERED OFFICE: Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA





REGISTERED NUMBER: 07493092 (England and Wales)





ACCOUNTANTS: Segrave & Partners LLP
Chartered Accountants
Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA
Page 1
MAH BUILDERS (ESSEX) LTD (REGISTERED NUMBER: 07493092)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,500 3,000
Tangible assets 5 15,292 19,916
17,792 22,916

CURRENT ASSETS
Stocks 16,791 2,250
Debtors 6 56,914 73,946
Cash at bank 81,775 93,042
155,480 169,238
CREDITORS
Amounts falling due within one year 7 102,064 100,899
NET CURRENT ASSETS 53,416 68,339
TOTAL ASSETS LESS CURRENT
LIABILITIES
71,208
91,255

CREDITORS
Amounts falling due after more than one
year
8
47,662
60,006
NET ASSETS 23,546 31,249

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 23,542 31,245
SHAREHOLDERS' FUNDS 23,546 31,249

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 notes form part of these financial statements

Page 2 continued...
MAH BUILDERS (ESSEX) LTD (REGISTERED NUMBER: 07493092)

BALANCE SHEET - continued
31 JANUARY 2026


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 29 October 2026 and were signed on its behalf by:




M Holmes - Director



A Holmes - Director


The notes form part of these financial statements

Page 3
MAH BUILDERS (ESSEX) LTD (REGISTERED NUMBER: 07493092)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

1. STATUTORY INFORMATION

MAH Builders (Essex) Ltd 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 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 2011, 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.
Tools and Equipment - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Page 4 continued...
MAH BUILDERS (ESSEX) LTD (REGISTERED NUMBER: 07493092)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

2. ACCOUNTING POLICIES - continued

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 6 (2025 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2025
and 31 January 2026 10,000
AMORTISATION
At 1 February 2025 7,000
Charge for year 500
At 31 January 2026 7,500
NET BOOK VALUE
At 31 January 2026 2,500
At 31 January 2025 3,000

5. TANGIBLE FIXED ASSETS
Tools and Motor Computer
Equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2025 3,002 107,818 3,699 114,519
Additions - - 474 474
At 31 January 2026 3,002 107,818 4,173 114,993
DEPRECIATION
At 1 February 2025 3,002 87,902 3,699 94,603
Charge for year - 4,979 119 5,098
At 31 January 2026 3,002 92,881 3,818 99,701
NET BOOK VALUE
At 31 January 2026 - 14,937 355 15,292
At 31 January 2025 - 19,916 - 19,916

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 532 18,621
Other debtors and prepayments 56,382 55,325
56,914 73,946

Page 5 continued...
MAH BUILDERS (ESSEX) LTD (REGISTERED NUMBER: 07493092)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Other loans 7,989 10,000
Trade creditors 26,422 5,515
Tax 22,232 34,139
Social security and other taxes 1,950 5,955
VAT 36,531 33,979
Other creditors and accruals 6,940 11,311
102,064 100,899

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2026 2025
£    £   
Other loans - 8,334
Directors' loan accounts 47,662 51,672
47,662 60,006

Page 6