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REGISTERED NUMBER: 06045089 (England and Wales)















M & K CONSTRUCTION SERVICES LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 NOVEMBER 2024






M & K CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 06045089)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 30 NOVEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


M & K CONSTRUCTION SERVICES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2024 TO 30 NOVEMBER 2024







DIRECTORS: M A Chilman
Mrs M Hopkins





REGISTERED OFFICE: West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ





REGISTERED NUMBER: 06045089 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

M & K CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 06045089)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2024

2024 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 5,713
- 5,713

CURRENT ASSETS
Debtors 6 1,512 1,666

CREDITORS
Amounts falling due within one year 7 25,958 26,846
NET CURRENT LIABILITIES (24,446 ) (25,180 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(24,446

)

(19,467

)

PROVISIONS FOR LIABILITIES - 1,086
NET LIABILITIES (24,446 ) (20,553 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (24,546 ) (20,653 )
SHAREHOLDERS' FUNDS (24,446 ) (20,553 )

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

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

The directors acknowledge their 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.

M & K CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 06045089)

STATEMENT OF FINANCIAL POSITION - continued
30 NOVEMBER 2024


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 Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:





Mrs M Hopkins - Director


M & K CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 06045089)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 30 NOVEMBER 2024

1. STATUTORY INFORMATION

M & K Construction Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has been amortised over a period of 5 years.

Intangible assets
Formation costs have been fully amortised in the first year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

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 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 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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

M & K CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 06045089)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 NOVEMBER 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2024
and 30 November 2024 165,290 200 165,490
AMORTISATION
At 1 April 2024
and 30 November 2024 165,290 200 165,490
NET BOOK VALUE
At 30 November 2024 - - -
At 31 March 2024 - - -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2024 21,790
Disposals (21,790 )
At 30 November 2024 -
DEPRECIATION
At 1 April 2024 16,077
Eliminated on disposal (16,077 )
At 30 November 2024 -
NET BOOK VALUE
At 30 November 2024 -
At 31 March 2024 5,713

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
CIS tax 963 963
VAT 549 703
1,512 1,666

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Tax 2,382 2,210
Directors' current accounts 22,916 23,836
Accruals and deferred income 660 800
25,958 26,846

M & K CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 06045089)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 NOVEMBER 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2024
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 April 2024 (20,653 )
Deficit for the period (3,893 )
At 30 November 2024 (24,546 )