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REGISTERED NUMBER: 10882966 (England and Wales)

















Financial Statements for the Year Ended 31 May 2023

for

Moortown Civil Engineering Limited

Moortown Civil Engineering Limited (Registered number: 10882966)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Moortown Civil Engineering Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mr G Hunt
Mr A T McManus





REGISTERED OFFICE: 24 Lusteen House Roydsdale Way
Euroway Industrial Estate
Bradford
United Kingdom
BD4 6SE





REGISTERED NUMBER: 10882966 (England and Wales)





AUDITORS: Sutton McGrath Hartley
5 Westbrook Court
Sharrowvale Road
Sheffield
South Yorkshire
S11 8YZ

Moortown Civil Engineering Limited (Registered number: 10882966)

Balance Sheet
31 May 2023

2023 2022
Notes £ £
CURRENT ASSETS
Debtors 4 394,291 394,290
Cash at bank 1,053 3,884
395,344 398,174
CREDITORS
Amounts falling due within one year 5 477,968 476,730
NET CURRENT LIABILITIES (82,624 ) (78,556 )
TOTAL ASSETS LESS CURRENT LIABILITIES (82,624 ) (78,556 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (82,724 ) (78,656 )
(82,624 ) (78,556 )

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 8 November 2023 and were signed on its behalf by:





Mr A T McManus - Director


Moortown Civil Engineering Limited (Registered number: 10882966)

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

1. STATUTORY INFORMATION

Moortown Civil Engineering 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.

Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.

The directors consider there are no key estimates or judgements that have a material effect on these financial statements.

Moortown Civil Engineering Limited (Registered number: 10882966)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference
shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.


Moortown Civil Engineering Limited (Registered number: 10882966)

Notes to the Financial Statements - continued
for the Year Ended 31 May 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.

Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the
dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in
foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising
on translation in the period are included in profit or loss.

Going concern
The principal activity of the company during the previous year was civil engineering consultancy, however this activity has now ceased. The directors are currently considering various options for the future activities of the business. The company is reliant upon the continued support of its parent undertaking and the directors of the parent have confirmed their intentions to continue this support. Loans from this company at the year end amounted to £475k.

The directors therefore continue to adopt the going concern basis of preparation for these financial
statements.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 394,291 394,290

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts owed to group undertakings 474,968 473,730
Other creditors 3,000 3,000
477,968 476,730

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathon Dickens ACA (Senior Statutory Auditor)
for and on behalf of Sutton McGrath Hartley

Moortown Civil Engineering Limited (Registered number: 10882966)

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

7. ULTIMATE CONTROLLING PARTY

On 31 January 2022, the immediate controlling parent company change from Moortown Group Limited to
McManus Group Holdings Limited.

The ultimate controlling company is McManus Group Holdings Limited and the ultimate controlling party is Mr
A T McManus by virtue of his majority shareholding of that company.

McManus Group Holdings Limited prepare group accounts which can be obtained from Companies House,
Crown Way, Cardiff, CF14 3UZ.