M4 Civil Engineering Limited
Filleted Accounts
30 November 2024
Registered number
14494753
M4 Civil Engineering Limited
Registered number: 14494753
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 200 300
Current assets
Debtors 4 20 7,886
Cash at bank and in hand 53,895 26,874
53,915 34,760
Creditors: amounts falling due within one year 5 (36,235) (14,077)
Net current assets 17,680 20,683
Total assets less current liabilities 17,880 20,983
Provisions for liabilities (39) (62)
Net assets 17,841 20,921
Capital and reserves
Called up share capital 1 1
Profit and loss account 17,840 20,920
Shareholder's funds 17,841 20,921
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Mulchinock
Director
Approved by the board on 13 January 2025
M4 Civil Engineering Limited
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, and equipment over 4 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 0
3 Tangible fixed assets
Office Equipment
£
Cost
At 1 December 2023 400
At 30 November 2024 400
Depreciation
At 1 December 2023 100
Charge for the year 100
At 30 November 2024 200
Net book value
At 30 November 2024 200
At 30 November 2023 300
4 Debtors 2024 2023
£ £
Trade debtors - 7,867
Other debtors 20 19
20 7,886
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 16,096 13,346
Other creditors 20,139 731
36,235 14,077
6 Other information
M4 Civil Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Ingledew Crescent
Leeds
LS8 1BP
M4 Civil Engineering Limited 14494753 false 2023-12-01 2024-11-30 2024-11-30 VT Final Accounts April 2024 M Mulchinock No description of principal activity 14494753 2022-12-01 2023-11-30 14494753 core:WithinOneYear 2023-11-30 14494753 core:ShareCapital 2023-11-30 14494753 core:RetainedEarningsAccumulatedLosses 2023-11-30 14494753 2023-12-01 2024-11-30 14494753 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14494753 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 14494753 bus:Director40 2023-12-01 2024-11-30 14494753 1 2023-12-01 2024-11-30 14494753 2 2023-12-01 2024-11-30 14494753 core:Vehicles 2023-12-01 2024-11-30 14494753 countries:England 2023-12-01 2024-11-30 14494753 bus:FRS102 2023-12-01 2024-11-30 14494753 bus:FilletedAccounts 2023-12-01 2024-11-30 14494753 2024-11-30 14494753 core:WithinOneYear 2024-11-30 14494753 core:ShareCapital 2024-11-30 14494753 core:RetainedEarningsAccumulatedLosses 2024-11-30 14494753 core:Vehicles 2024-11-30 14494753 2023-11-30 14494753 core:Vehicles 2023-11-30 iso4217:GBP xbrli:pure