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REGISTERED NUMBER: 07920924 (England and Wales)














M M K CIVIL ENGINEERS LTD

Unaudited Financial Statements

for the Year Ended 31 January 2023






M M K CIVIL ENGINEERS LTD (REGISTERED NUMBER: 07920924)

Contents of the Financial Statements
for the Year Ended 31 January 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


M M K CIVIL ENGINEERS LTD

Company Information
for the Year Ended 31 January 2023







Directors: Mr M A Reilly
Mr K Reilly





Secretary: Mr M A Reilly





Registered office: 727 Obelisk Rise
Kingsthorpe
Northampton
Northamptonshire
NN2 8TG





Registered number: 07920924 (England and Wales)





Accountants: Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF

M M K CIVIL ENGINEERS LTD (REGISTERED NUMBER: 07920924)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 850,352 710,894

CURRENT ASSETS
Stocks 14,370 2,485
Debtors 5 52,730 14,926
Cash at bank 85,397 278,985
152,497 296,396
CREDITORS
Amounts falling due within one year 6 514,721 518,088
NET CURRENT LIABILITIES (362,224 ) (221,692 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

488,128

489,202

PROVISIONS FOR LIABILITIES 75,680 49,183
NET ASSETS 412,448 440,019

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 412,446 440,017
SHAREHOLDERS' FUNDS 412,448 440,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

M M K CIVIL ENGINEERS LTD (REGISTERED NUMBER: 07920924)

Balance Sheet - continued
31 January 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2023 and were signed on its behalf by:




Mr M A Reilly - Director



Mr K Reilly - Director


M M K CIVIL ENGINEERS LTD (REGISTERED NUMBER: 07920924)

Notes to the Financial Statements
for the Year Ended 31 January 2023


1. STATUTORY INFORMATION

M M K Civil Engineers 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 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 etc - 33% on reducing balance, 25% on reducing balance and 20% 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 Statement of Income and Retained Earnings, 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.


M M K CIVIL ENGINEERS LTD (REGISTERED NUMBER: 07920924)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023


2. ACCOUNTING POLICIES - continued
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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Going concern
The current economic conditions present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks, including an assessment of uncertainty on future trading projections for a period of at least twelve months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

Based on this assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations of external liabilities.

In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses of these assets which would affect their decision to adopt the going concern basis.

The director is therefore satisfied and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the Company's ability to continue as a going concern. Theses financial statements have therefore been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

M M K CIVIL ENGINEERS LTD (REGISTERED NUMBER: 07920924)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 February 2022 452,035 543,782 995,817
Additions - 238,341 238,341
Disposals - (46,891 ) (46,891 )
At 31 January 2023 452,035 735,232 1,187,267
Depreciation
At 1 February 2022 - 284,923 284,923
Charge for year - 79,102 79,102
Eliminated on disposal - (27,110 ) (27,110 )
At 31 January 2023 - 336,915 336,915
Net book value
At 31 January 2023 452,035 398,317 850,352
At 31 January 2022 452,035 258,859 710,894

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,206 8,027
Other debtors 42,524 6,899
52,730 14,926

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,098 10,120
Taxation and social security - 55,682
Other creditors 508,623 452,286
514,721 518,088