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REGISTERED NUMBER: 02810574 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

MARTIN EVANS CONSTRUCTION LIMITED

MARTIN EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 02810574)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


MARTIN EVANS CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mrs N E Evans





SECRETARY: Mrs N E Evans





REGISTERED OFFICE: The Glen
Elliots Lane
Codsall
Wolverhampton
West Midlands
WV8 1PG





REGISTERED NUMBER: 02810574 (England and Wales)





ACCOUNTANTS: Crombies Accountants Limited
Chartered Accountants
34 Waterloo Road
Wolverhampton
West Midlands
WV1 4DG

MARTIN EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 02810574)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,320 20,501

CURRENT ASSETS
Stocks - 300,000
Debtors 5 144,579 44,549
Cash at bank and in hand 32,949 467,701
177,528 812,250
CREDITORS
Amounts falling due within one year 6 118,243 651,569
NET CURRENT ASSETS 59,285 160,681
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,605

181,182

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 65,105 180,682
SHAREHOLDERS' FUNDS 65,605 181,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 28 January 2025 and were signed by:





Mrs N E Evans - Director


MARTIN EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 02810574)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Martin Evans Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Office building - 2% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% 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 year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

MARTIN EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 02810574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 5 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Office Plant and and
building machinery fittings
£    £    £   
COST
At 1 May 2023 6,600 19,236 17,212
Disposals - - -
At 30 April 2024 6,600 19,236 17,212
DEPRECIATION
At 1 May 2023 3,432 18,649 15,025
Charge for year 132 118 328
Eliminated on disposal - - -
At 30 April 2024 3,564 18,767 15,353
NET BOOK VALUE
At 30 April 2024 3,036 469 1,859
At 30 April 2023 3,168 587 2,187

MARTIN EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 02810574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 41,990 2,833 87,871
Disposals (41,990 ) - (41,990 )
At 30 April 2024 - 2,833 45,881
DEPRECIATION
At 1 May 2023 28,706 1,558 67,370
Charge for year - 319 897
Eliminated on disposal (28,706 ) - (28,706 )
At 30 April 2024 - 1,877 39,561
NET BOOK VALUE
At 30 April 2024 - 956 6,320
At 30 April 2023 13,284 1,275 20,501

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 41,990
Disposals (41,990 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 28,706
Eliminated on disposal (28,706 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 13,284

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,265 38,897
Other debtors - 4,396
Tax 23,530 -
Prepayments and accrued income 100,784 1,256
144,579 44,549

MARTIN EVANS CONSTRUCTION LIMITED (REGISTERED NUMBER: 02810574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 18,537 512,699
Taxation and social security 15,193 134,941
Other creditors 84,513 3,929
118,243 651,569