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Registered number: 15120497









MARCOE CONSTRUCT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
MARCOE CONSTRUCT LIMITED
REGISTERED NUMBER: 15120497

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
Note
£

  

Current assets
  

Stocks
  
41,902

Debtors: amounts falling due within one year
 6 
200

Cash at bank and in hand
 7 
4,969

  
47,071

Creditors: amounts falling due within one year
 8 
(55,653)

Net current (liabilities)/assets
  
 
 
(8,582)

Total assets less current liabilities
  
(8,582)

  

Net (liabilities)/assets
  
(8,582)


Capital and reserves
  

Called up share capital 
  
200

Profit and loss account
  
(8,782)

  
(8,582)


Page 1

 
MARCOE CONSTRUCT LIMITED
REGISTERED NUMBER: 15120497
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M Crilley
Director

Date: 6 June 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
MARCOE CONSTRUCT LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period
-
(8,782)
(8,782)


Contributions by and distributions to owners

Shares issued during the period
200
-
200


At 30 September 2024
200
(8,782)
(8,582)

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
MARCOE CONSTRUCT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Marcoe Construct Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company meets its day to day working capital requirements through the support of associated companies. The associated companies intend to continue to support the company. As a result they have adopted the going concern basis of accounting.

 
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
MARCOE CONSTRUCT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.
The main area of estimation uncertainty is contruction contracts. The profitability of contracts is estimated which affects costs included in the accounts.


4.


Employees

The average monthly number of employees, including directors, during the period was 1.


5.


Stocks

2024
2023
£
£

Short-term contract balances
41,902
-

41,902
-



6.


Debtors

2024
£


Called up share capital not paid
200

200



7.


Cash and cash equivalents

2024
£

Cash at bank and in hand
4,969

4,969


Page 5

 
MARCOE CONSTRUCT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to other participating interests
54,003

Accruals and deferred income
1,650

55,653



9.


Related party transactions

Included within other creditors there is an amount of £54,003 due to a company related by common shareholder. No interest has been charged on this amount and it is repayable upon demand.


10.


Controlling party

There is no ultimate controlling party in the current year.

 
Page 6