2023-08-012024-07-312024-07-31false08619282MC PLAN AND SITE SERVICES 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MC PLAN AND SITE SERVICES LTD

Registered Number
08619282
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

MC PLAN AND SITE SERVICES LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

COOK, Helen
COOK, Mark

Registered Address

Unit J3 The Fulcrum
6 Vantage Way
Poole
BH12 4NU

Registered Number

08619282 (England and Wales)
MC PLAN AND SITE SERVICES LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets382,85855,606
Tangible assets5836,552847,296
919,410902,902
Current assets
Debtors426,352403,572
Cash at bank and on hand652,859709,170
1,079,2111,112,742
Creditors amounts falling due within one year6(775,230)(619,923)
Net current assets (liabilities)303,981492,819
Total assets less current liabilities1,223,3911,395,721
Creditors amounts falling due after one year7(319,984)(352,197)
Provisions for liabilities9(10,230)(13,807)
Net assets893,1771,029,717
Capital and reserves
Called up share capital22
Profit and loss account893,1751,029,715
Shareholders' funds893,1771,029,717
The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2024, and are signed on its behalf by:
COOK, Mark
Director
Registered Company No. 08619282
MC PLAN AND SITE SERVICES LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
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.
Statement of compliance
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.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 rendering of services.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Intangible assets
Intangible fixed assets are stated at cost or valuation less amortisation. Intangible assets are amortised over the useful life of the asset.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year2625
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 August 2364,73764,737
Additions37,47237,472
At 31 July 24102,209102,209
Amortisation and impairment
At 01 August 239,1319,131
Charge for year10,22010,220
At 31 July 2419,35119,351
Net book value
At 31 July 2482,85882,858
At 31 July 2355,60655,606
4.Useful life of intangible assets
The useful life of the intangible asset is 10 years.
5.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 August 23763,60693,26169,226926,093
Additions13,117-1,88815,005
Disposals-(16,967)-(16,967)
At 31 July 24776,72376,29471,114924,131
Depreciation and impairment
At 01 August 23-32,03446,76378,797
Charge for year-13,8566,09219,948
On disposals-(11,166)-(11,166)
At 31 July 24-34,72452,85587,579
Net book value
At 31 July 24776,72341,57018,259836,552
At 31 July 23763,60661,22722,463847,296
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts33,61037,713
Taxation and social security289,936257,437
Other creditors4,8573,819
Accrued liabilities and deferred income446,827320,954
Total775,230619,923
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts319,984352,197
Total319,984352,197
8.Creditors: amounts due after 5 years
Included in long term creditors are amounts due after more than 5 year of £200,963 (2023 - £216,022).
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,23013,807
Total10,23013,807