IRIS Accounts Production v24.1.9.2 14792797 director 11.4.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh147927972023-04-10147927972023-12-31147927972023-04-112023-12-31147927972023-04-1014792797ns15:EnglandWales2023-04-112023-12-3114792797ns14:PoundSterling2023-04-112023-12-3114792797ns10:Director12023-04-112023-12-3114792797ns10:PrivateLimitedCompanyLtd2023-04-112023-12-3114792797ns10:SmallEntities2023-04-112023-12-3114792797ns10:AuditExempt-NoAccountantsReport2023-04-112023-12-3114792797ns10:SmallCompaniesRegimeForDirectorsReport2023-04-112023-12-3114792797ns10:SmallCompaniesRegimeForAccounts2023-04-112023-12-3114792797ns10:FullAccounts2023-04-112023-12-3114792797ns10:OrdinaryShareClass12023-04-112023-12-3114792797ns10:RegisteredOffice2023-04-112023-12-3114792797ns5:CurrentFinancialInstruments2023-12-3114792797ns5:Non-currentFinancialInstruments2023-12-3114792797ns5:ShareCapital2023-12-3114792797ns5:RetainedEarningsAccumulatedLosses2023-12-3114792797ns5:PlantMachinery2023-04-112023-12-3114792797ns5:MotorVehicles2023-04-112023-12-3114792797ns5:ComputerEquipment2023-04-112023-12-3114792797ns5:PlantMachinery2023-12-3114792797ns5:MotorVehicles2023-12-3114792797ns5:ComputerEquipment2023-12-3114792797ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-04-112023-12-3114792797ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-3114792797ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3114792797ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 14792797 (England and Wales)















Unaudited Financial Statements

for the Period 11th April 2023 to 31st December 2023

for

MCBREEN ENVIRO UK LIMITED

MCBREEN ENVIRO UK LIMITED (REGISTERED NUMBER: 14792797)

Contents of the Financial Statements
for the Period 11th April 2023 to 31st December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MCBREEN ENVIRO UK LIMITED

Company Information
for the Period 11th April 2023 to 31st December 2023







DIRECTOR: Mr D Mcbreen





REGISTERED OFFICE: Unit 14 North Works Bromyard Business Pa
Bromyard Road
Worcester
WR2 5EG





REGISTERED NUMBER: 14792797 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

MCBREEN ENVIRO UK LIMITED (REGISTERED NUMBER: 14792797)

Balance Sheet
31st December 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 869,133

CURRENT ASSETS
Stocks 5 4,490
Debtors 6 506,195
Cash at bank 96,731
607,416
CREDITORS
Amounts falling due within one year 7 1,194,994
NET CURRENT LIABILITIES (587,578 )
TOTAL ASSETS LESS CURRENT LIABILITIES 281,555

CREDITORS
Amounts falling due after more than one year 8 515,746
NET LIABILITIES (234,191 )

CAPITAL AND RESERVES
Called up share capital 9 1
Retained earnings (234,192 )
SHAREHOLDERS' FUNDS (234,191 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 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.

MCBREEN ENVIRO UK LIMITED (REGISTERED NUMBER: 14792797)

Balance Sheet - continued
31st December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th September 2024 and were signed by:





Mr D Mcbreen - Director


MCBREEN ENVIRO UK LIMITED (REGISTERED NUMBER: 14792797)

Notes to the Financial Statements
for the Period 11th April 2023 to 31st December 2023


1. STATUTORY INFORMATION

McBreen Enviro UK 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 12.5% on cost
Motor vehicles - 20% on cost
Computer equipment - at varying rates on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 period 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 period 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.

MCBREEN ENVIRO UK LIMITED (REGISTERED NUMBER: 14792797)

Notes to the Financial Statements - continued
for the Period 11th April 2023 to 31st December 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 17 .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
Additions 810,813 130,169 2,506 943,488
At 31st December 2023 810,813 130,169 2,506 943,488
DEPRECIATION
Charge for period 73,011 509 835 74,355
At 31st December 2023 73,011 509 835 74,355
NET BOOK VALUE
At 31st December 2023 737,802 129,660 1,671 869,133

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
Additions 732,066
At 31st December 2023 732,066
DEPRECIATION
Charge for period 63,168
At 31st December 2023 63,168
NET BOOK VALUE
At 31st December 2023 668,898

MCBREEN ENVIRO UK LIMITED (REGISTERED NUMBER: 14792797)

Notes to the Financial Statements - continued
for the Period 11th April 2023 to 31st December 2023


5. STOCKS
£   
Work-in-progress 4,490

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 290,301
VAT 158,576
Prepayments 57,318
506,195

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 191,014
Trade creditors 163,681
Amounts owed to joint ventures 815,674
Social security and other taxes 9,213
Other creditors 3,748
Net wages 4,814
Accrued expenses 6,850
1,194,994

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Hire purchase contracts 515,746

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 Ordinary 1 1

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Mcbreen.