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Company registration number: 13959111

MCA Engineering Services (NW) Ltd

Filleted Unaudited Financial Statements

for the Period from 7 March 2022 to 31 March 2023

 

MCA Engineering Services (NW) Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 7

 

MCA Engineering Services (NW) Ltd

Company Information

Director

Mr S Roughley

Registered office

30 Stockton Grove
St. Helens
Merseyside
WA9 5LL

Accountants

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
MCA Engineering Services (NW) Ltd
for the Period Ended 31 March 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MCA Engineering Services (NW) Ltd for the period ended 31 March 2023 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of MCA Engineering Services (NW) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of MCA Engineering Services (NW) Ltd and state those matters that we have agreed to state to the Board of Directors of MCA Engineering Services (NW) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MCA Engineering Services (NW) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that MCA Engineering Services (NW) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of MCA Engineering Services (NW) Ltd. You consider that MCA Engineering Services (NW) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of MCA Engineering Services (NW) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

7 November 2023

 

MCA Engineering Services (NW) Ltd

(Registration number: 13959111)
Balance Sheet as at 31 March 2023

Note

2023
£

Fixed assets

 

Tangible assets

4

93

Current assets

 

Debtors

5

7,605

Cash at bank and in hand

 

8,304

 

15,909

Creditors: Amounts falling due within one year

6

(16,341)

Net current liabilities

 

(432)

Total assets less current liabilities

 

(339)

Provisions for liabilities

(18)

Net liabilities

 

(357)

Capital and reserves

 

Called up share capital

1

Retained earnings

(358)

Shareholders' deficit

 

(357)

For the financial period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2023
 

 

MCA Engineering Services (NW) Ltd

(Registration number: 13959111)
Balance Sheet as at 31 March 2023

.........................................
Mr S Roughley
Director

 

MCA Engineering Services (NW) Ltd

Notes to the Unaudited Financial Statements for the Period from 7 March 2022 to 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
30 Stockton Grove
St. Helens
Merseyside
WA9 5LL
England

These financial statements were authorised for issue by the director on 23 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis, the validity of which depends upon future profitable trading, and the support of the directors. Should the company be unable to continue trading, adjustments would be necessary to reduce the value of assets to their recoverable amounts, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

MCA Engineering Services (NW) Ltd

Notes to the Unaudited Financial Statements for the Period from 7 March 2022 to 31 March 2023

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33.33% reducing balance method

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

MCA Engineering Services (NW) Ltd

Notes to the Unaudited Financial Statements for the Period from 7 March 2022 to 31 March 2023

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

Additions

139

139

At 31 March 2023

139

139

Depreciation

Charge for the period

46

46

At 31 March 2023

46

46

Carrying amount

At 31 March 2023

93

93

5

Debtors

2023
£

Trade debtors

7,605

7,605

6

Creditors

Creditors: amounts falling due within one year

2023
£

Due within one year

Corporation tax

6,223

Other creditors

10,118

16,341

7

Going concern

Although the financial statements show net current liabilities of £432 and net liabilities of £357, the director is of the opinion that the financial statements can be prepared on the going concern basis on the grounds that the company will continue to receive support from the director and will trade profitably in the future.