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REGISTERED NUMBER: SC397866 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

MCL Building & Civil Engineering Limited

MCL Building & Civil Engineering Limited (Registered number: SC397866)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MCL Building & Civil Engineering Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: Mr S McLatchie





SECRETARY: Mrs H V McLatchie





REGISTERED OFFICE: Prior Cottage
Holmwood
Kirkpatrick Fleming
Annan
Dumfriesshire
DG11 3AU





REGISTERED NUMBER: SC397866 (Scotland)





ACCOUNTANTS: Benson Accountants
The Mill
Station Road
Wigton
Cumbria
CA7 9BA

MCL Building & Civil Engineering Limited (Registered number: SC397866)

Balance Sheet
30 April 2023

30/4/23 30/4/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 221,679 242,850

CURRENT ASSETS
Stocks - 94,751
Debtors 5 119,850 237,215
Cash at bank 169,570 36,859
289,420 368,825
CREDITORS
Amounts falling due within one year 6 89,748 141,863
NET CURRENT ASSETS 199,672 226,962
TOTAL ASSETS LESS CURRENT
LIABILITIES

421,351

469,812

PROVISIONS FOR LIABILITIES 26,190 22,800
NET ASSETS 395,161 447,012

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 394,961 446,812
395,161 447,012

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 31 October 2023 and were signed by:



Mr S McLatchie - Director


MCL Building & Civil Engineering Limited (Registered number: SC397866)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

MCL Building & Civil Engineering Limited is a private company, limited by shares , registered in Scotland. 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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

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 (2022 - 6 ) .

MCL Building & Civil Engineering Limited (Registered number: SC397866)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022
and 30 April 2023 122,848 151,554 83,116 6,157 363,675
DEPRECIATION
At 1 May 2022 - 63,265 51,403 6,157 120,825
Charge for year - 13,243 7,928 - 21,171
At 30 April 2023 - 76,508 59,331 6,157 141,996
NET BOOK VALUE
At 30 April 2023 122,848 75,046 23,785 - 221,679
At 30 April 2022 122,848 88,289 31,713 - 242,850

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Trade debtors 109,875 220,000
Other debtors 9,975 17,215
119,850 237,215

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Trade creditors 28,253 84,245
Taxation and social security 20,786 32,532
Other creditors 40,709 25,086
89,748 141,863

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

30/4/23 30/4/22
£    £   
Mr S McLatchie
Balance outstanding at start of year 16,263 6,087
Amounts advanced 111,600 101,647
Amounts repaid (91,915 ) (91,471 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,948 16,263

MCL Building & Civil Engineering Limited (Registered number: SC397866)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. RELATED PARTY DISCLOSURES

The company was under the control of its director, Mr S McLatchie, throughout the current and previous period.

During the year the company had a loan with Mr S McLatchie as shown in note 8. This loan is interest free, unsecured and repayable on demand.