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Company Registration No. 11235161 (England and Wales)
M2 Construction (Staffs) Ltd Unaudited accounts for the year ended 28 February 2025
M2 Construction (Staffs) Ltd Unaudited accounts Contents
Page
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M2 Construction (Staffs) Ltd Company Information for the year ended 28 February 2025
Directors
H L Cutland O A Hulme P Fielding P Rushton
Secretary
O A Hulme
Company Number
11235161 (England and Wales)
Registered Office
Unit 40a Brookhouse Road Parkhouse Industrial Estate West Newcastle-under-Lyme Staffordshire ST5 7RU England
Accountants
Tyler Cobane Limited 29 Walton Way Walton Stone Staffordshire ST15 0JF
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M2 Construction (Staffs) Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
79,531 
116,209 
Current assets
Inventories
136,710 
183,414 
Debtors
669,972 
897,173 
Cash at bank and in hand
293,448 
77,137 
1,100,130 
1,157,724 
Creditors: amounts falling due within one year
(775,580)
(784,960)
Net current assets
324,550 
372,764 
Total assets less current liabilities
404,081 
488,973 
Creditors: amounts falling due after more than one year
(23,543)
(58,510)
Provisions for liabilities
Deferred tax
(15,111)
(22,080)
Net assets
365,427 
408,383 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
365,426 
408,382 
Shareholders' funds
365,427 
408,383 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2025 and were signed on its behalf by
O A Hulme Director Company Registration No. 11235161
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M2 Construction (Staffs) Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
M2 Construction (Staffs) Ltd is a private company, limited by shares, registered in England and Wales, registration number 11235161. The registered office is Unit 40a Brookhouse Road, Parkhouse Industrial Estate West, Newcastle-under-Lyme, Staffordshire, ST5 7RU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
10% Reducing balance
Computer equipment
33% Reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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M2 Construction (Staffs) Ltd Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
69,663 
106,474 
5,092 
14,866 
196,095 
Additions
- 
7,800 
- 
- 
7,800 
Disposals
- 
(82,144)
- 
- 
(82,144)
At 28 February 2025
69,663 
32,130 
5,092 
14,866 
121,751 
Depreciation
At 1 March 2024
3,147 
64,753 
1,438 
10,548 
79,886 
Charge for the year
6,651 
10,603 
365 
2,398 
20,017 
On disposals
- 
(57,683)
- 
- 
(57,683)
At 28 February 2025
9,798 
17,673 
1,803 
12,946 
42,220 
Net book value
At 28 February 2025
59,865 
14,457 
3,289 
1,920 
79,531 
At 29 February 2024
66,516 
41,721 
3,654 
4,318 
116,209 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
624,575 
870,288 
Other debtors
45,397 
26,885 
669,972 
897,173 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,346 
9,346 
Obligations under finance leases and hire purchase contracts
19,933 
32,090 
Trade creditors
457,045 
469,846 
Taxes and social security
240,106 
259,268 
Other creditors
49,150 
14,410 
775,580 
784,960 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
7,784 
16,415 
Obligations under finance leases and hire purchase contracts
15,759 
42,095 
23,543 
58,510 
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M2 Construction (Staffs) Ltd Notes to the Accounts for the year ended 28 February 2025
8
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
15,111 
22,080 
2025 
2024 
£ 
£ 
Provision at start of year
22,080 
10,240 
(Credited)/charged to the profit and loss account
(6,969)
11,840 
Provision at end of year
15,111 
22,080 
9
Average number of employees
During the year the average number of employees was 15 (2024: 15).
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