2022-06-012023-05-312023-05-31false10796895MJC Construction & Civils Limited2023-11-2041100iso4217:GBPxbrli:pure107968952022-06-01107968952023-05-31107968952022-06-012023-05-31107968952021-06-01107968952022-05-31107968952021-06-012022-05-3110796895bus:SmallEntities2022-06-012023-05-3110796895bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3110796895bus:FullAccounts2022-06-012023-05-3110796895bus:PrivateLimitedCompanyLtd2022-06-012023-05-3110796895core:WithinOneYear2023-05-3110796895core:AfterOneYear2023-05-3110796895core:WithinOneYear2022-05-3110796895core:AfterOneYear2022-05-3110796895core:ShareCapital2023-05-3110796895core:SharePremium2023-05-3110796895core:RevaluationReserve2023-05-3110796895core:OtherReservesSubtotal2023-05-3110796895core:RetainedEarningsAccumulatedLosses2023-05-3110796895core:ShareCapital2022-05-3110796895core:SharePremium2022-05-3110796895core:RevaluationReserve2022-05-3110796895core:OtherReservesSubtotal2022-05-3110796895core:RetainedEarningsAccumulatedLosses2022-05-3110796895core:LandBuildings2023-05-3110796895core:PlantMachinery2023-05-3110796895core:Vehicles2023-05-3110796895core:FurnitureFittings2023-05-3110796895core:OfficeEquipment2023-05-3110796895core:NetGoodwill2023-05-3110796895core:IntangibleAssetsOtherThanGoodwill2023-05-3110796895core:ListedExchangeTraded2023-05-3110796895core:UnlistedNon-exchangeTraded2023-05-3110796895core:LandBuildings2022-05-3110796895core:PlantMachinery2022-05-3110796895core:Vehicles2022-05-3110796895core:FurnitureFittings2022-05-3110796895core:OfficeEquipment2022-05-3110796895core:NetGoodwill2022-05-3110796895core:IntangibleAssetsOtherThanGoodwill2022-05-3110796895core:ListedExchangeTraded2022-05-3110796895core:UnlistedNon-exchangeTraded2022-05-3110796895core:LandBuildings2022-06-012023-05-3110796895core:PlantMachinery2022-06-012023-05-3110796895core:Vehicles2022-06-012023-05-3110796895core:FurnitureFittings2022-06-012023-05-3110796895core:OfficeEquipment2022-06-012023-05-3110796895core:NetGoodwill2022-06-012023-05-3110796895core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110796895core:ListedExchangeTraded2022-06-012023-05-3110796895core:UnlistedNon-exchangeTraded2022-06-012023-05-3110796895core:MoreThanFiveYears2022-06-012023-05-3110796895core:Non-currentFinancialInstruments2023-05-3110796895core:Non-currentFinancialInstruments2022-05-3110796895dpl:CostSales2022-06-012023-05-3110796895dpl:DistributionCosts2022-06-012023-05-3110796895core:LandBuildings2022-06-012023-05-3110796895core:PlantMachinery2022-06-012023-05-3110796895core:Vehicles2022-06-012023-05-3110796895core:FurnitureFittings2022-06-012023-05-3110796895core:OfficeEquipment2022-06-012023-05-3110796895dpl:AdministrativeExpenses2022-06-012023-05-3110796895core:NetGoodwill2022-06-012023-05-3110796895core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110796895dpl:GroupUndertakings2022-06-012023-05-3110796895dpl:ParticipatingInterests2022-06-012023-05-3110796895dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3110796895core:ListedExchangeTraded2022-06-012023-05-3110796895dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3110796895core:UnlistedNon-exchangeTraded2022-06-012023-05-3110796895dpl:CostSales2021-06-012022-05-3110796895dpl:DistributionCosts2021-06-012022-05-3110796895core:LandBuildings2021-06-012022-05-3110796895core:PlantMachinery2021-06-012022-05-3110796895core:Vehicles2021-06-012022-05-3110796895core:FurnitureFittings2021-06-012022-05-3110796895core:OfficeEquipment2021-06-012022-05-3110796895dpl:AdministrativeExpenses2021-06-012022-05-3110796895core:NetGoodwill2021-06-012022-05-3110796895core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3110796895dpl:GroupUndertakings2021-06-012022-05-3110796895dpl:ParticipatingInterests2021-06-012022-05-3110796895dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3110796895core:ListedExchangeTraded2021-06-012022-05-3110796895dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3110796895core:UnlistedNon-exchangeTraded2021-06-012022-05-3110796895core:NetGoodwill2023-05-3110796895core:IntangibleAssetsOtherThanGoodwill2023-05-3110796895core:LandBuildings2023-05-3110796895core:PlantMachinery2023-05-3110796895core:Vehicles2023-05-3110796895core:FurnitureFittings2023-05-3110796895core:OfficeEquipment2023-05-3110796895core:AfterOneYear2023-05-3110796895core:WithinOneYear2023-05-3110796895core:ListedExchangeTraded2023-05-3110796895core:UnlistedNon-exchangeTraded2023-05-3110796895core:ShareCapital2023-05-3110796895core:SharePremium2023-05-3110796895core:RevaluationReserve2023-05-3110796895core:OtherReservesSubtotal2023-05-3110796895core:RetainedEarningsAccumulatedLosses2023-05-3110796895core:NetGoodwill2022-05-3110796895core:IntangibleAssetsOtherThanGoodwill2022-05-3110796895core:LandBuildings2022-05-3110796895core:PlantMachinery2022-05-3110796895core:Vehicles2022-05-3110796895core:FurnitureFittings2022-05-3110796895core:OfficeEquipment2022-05-3110796895core:AfterOneYear2022-05-3110796895core:WithinOneYear2022-05-3110796895core:ListedExchangeTraded2022-05-3110796895core:UnlistedNon-exchangeTraded2022-05-3110796895core:ShareCapital2022-05-3110796895core:SharePremium2022-05-3110796895core:RevaluationReserve2022-05-3110796895core:OtherReservesSubtotal2022-05-3110796895core:RetainedEarningsAccumulatedLosses2022-05-3110796895core:NetGoodwill2021-06-0110796895core:IntangibleAssetsOtherThanGoodwill2021-06-0110796895core:LandBuildings2021-06-0110796895core:PlantMachinery2021-06-0110796895core:Vehicles2021-06-0110796895core:FurnitureFittings2021-06-0110796895core:OfficeEquipment2021-06-0110796895core:AfterOneYear2021-06-0110796895core:WithinOneYear2021-06-0110796895core:ListedExchangeTraded2021-06-0110796895core:UnlistedNon-exchangeTraded2021-06-0110796895core:ShareCapital2021-06-0110796895core:SharePremium2021-06-0110796895core:RevaluationReserve2021-06-0110796895core:OtherReservesSubtotal2021-06-0110796895core:RetainedEarningsAccumulatedLosses2021-06-0110796895core:AfterOneYear2022-06-012023-05-3110796895core:WithinOneYear2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3110796895core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3110796895core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3110796895core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3110796895core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3110796895core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3110796895bus:Director12022-06-012023-05-3110796895core:FurnitureFittingsToolsEquipment2022-05-3110796895core:FurnitureFittingsToolsEquipment2022-06-012023-05-3110796895core:FurnitureFittingsToolsEquipment2023-05-31

MJC Construction & Civils Limited

Registered Number
10796895
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

MJC Construction & Civils Limited
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

Crowther, Michael James

Registered Address

26 Heywood Fold Road
Springhead
Oldham
OL4 4RR

Registered Number

10796895 (England and Wales)
MJC Construction & Civils Limited
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5122,799128,913
122,799128,913
Current assets
Debtors616,87027,123
Cash at bank and on hand46,41651,516
63,28678,639
Creditors amounts falling due within one year7(67,432)(56,770)
Net current assets (liabilities)(4,146)21,869
Total assets less current liabilities118,653150,782
Creditors amounts falling due after one year8(20,880)(63,633)
Net assets97,77387,149
Capital and reserves
Called up share capital1,0001,000
Profit and loss account96,77386,149
Shareholders' funds97,77387,149
The financial statements were approved and authorised for issue by the Director on 20 November 2023, and are signed on its behalf by:
Crowther, Michael James
Director
Registered Company No. 10796895
MJC Construction & Civils Limited
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery10
Fixtures and fittings20
Vehicles10
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 June 22110,34244,241230154,813
Additions26,500--26,500
Disposals(25,500)--(25,500)
At 31 May 23111,34244,241230155,813
Depreciation and impairment
At 01 June 2218,2237,6314625,900
Charge for year9,9673,6603713,664
On disposals(6,550)--(6,550)
At 31 May 2321,64011,2918333,014
Net book value
At 31 May 2389,70232,950147122,799
At 31 May 2292,11936,610184128,913
6.Debtors

2023

2022

££
Trade debtors / trade receivables16,87016,870
Other debtors-10,253
Total16,87027,123
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables66-
Taxation and social security8,0161,439
Other creditors56,58252,661
Accrued liabilities and deferred income2,7682,670
Total67,43256,770
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts20,88063,633
Total20,88063,633