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REGISTERED NUMBER: 10745725 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

M3 CONTRACTING (GB) LTD

M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M3 CONTRACTING (GB) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2025







DIRECTOR: M P Saunders





REGISTERED OFFICE: 162-164 High Street
Rayleigh
Essex
SS6 7BS





REGISTERED NUMBER: 10745725 (England and Wales)





ACCOUNTANTS: ESW Chartered Accountants
162-164 High Street
Rayleigh
Essex
SS6 7BS

M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

BALANCE SHEET
30TH APRIL 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 577,263 155,667

CURRENT ASSETS
Debtors 5 532,549 833,123
Cash at bank and in hand - 91,263
532,549 924,386
CREDITORS
Amounts falling due within one year 6 (642,982 ) (942,094 )
NET CURRENT LIABILITIES (110,433 ) (17,708 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

466,830

137,959

CREDITORS
Amounts falling due after more than one
year

7

(132,147

)

-

PROVISIONS FOR LIABILITIES 8 (144,316 ) (38,917 )
NET ASSETS 190,367 99,042

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 190,267 98,942
SHAREHOLDERS' FUNDS 190,367 99,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 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.

M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

BALANCE SHEET - continued
30TH APRIL 2025


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 15th May 2025 and were signed by:





M P Saunders - Director


M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025

1. STATUTORY INFORMATION

M3 Contracting (GB) Ltd 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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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 balance sheet date.


M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

2. ACCOUNTING POLICIES - continued
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 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.

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 14 (2024 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st May 2024 181,612 - 181,612
Additions 633,674 33,904 667,578
Disposals (105,000 ) - (105,000 )
At 30th April 2025 710,286 33,904 744,190
DEPRECIATION
At 1st May 2024 25,945 - 25,945
Charge for year 137,534 6,781 144,315
Eliminated on disposal (3,333 ) - (3,333 )
At 30th April 2025 160,146 6,781 166,927
NET BOOK VALUE
At 30th April 2025 550,140 27,123 577,263
At 30th April 2024 155,667 - 155,667

M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 33,904
At 30th April 2025 33,904
NET BOOK VALUE
At 30th April 2025 33,904

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 459,823 637,423
Other debtors 72,726 195,700
532,549 833,123

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 23,593 4,395
Hire purchase contracts 5,873 -
Trade creditors 462,487 890,537
Taxation and social security 120,817 28,435
Other creditors 30,212 18,727
642,982 942,094

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 104,606 -
Hire purchase contracts 27,541 -
132,147 -

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 144,316 38,917

M3 CONTRACTING (GB) LTD (REGISTERED NUMBER: 10745725)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st May 2024 38,917
accelerated capital allowances 105,399
Balance at 30th April 2025 144,316

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1st May 2024 98,942
Profit for the year 126,180
Dividends (34,855 )
At 30th April 2025 190,267

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2025 and 30th April 2024:

2025 2024
£    £   
M P Saunders
Balance outstanding at start of year 34,836 1,542
Amounts advanced 3,078 36,155
Amounts repaid (34,855 ) (2,861 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,059 34,836