Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312023-11-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12979691 2023-11-01 2024-10-31 12979691 2022-11-01 2023-10-31 12979691 2024-10-31 12979691 2023-10-31 12979691 1 2023-11-01 2024-10-31 12979691 d:Director1 2023-11-01 2024-10-31 12979691 c:PlantMachinery 2023-11-01 2024-10-31 12979691 c:PlantMachinery 2024-10-31 12979691 c:PlantMachinery 2023-10-31 12979691 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 12979691 c:CurrentFinancialInstruments 2024-10-31 12979691 c:CurrentFinancialInstruments 2023-10-31 12979691 c:CurrentFinancialInstruments c:WithinOneYear 2024-10-31 12979691 c:CurrentFinancialInstruments c:WithinOneYear 2023-10-31 12979691 c:ShareCapital 2024-10-31 12979691 c:ShareCapital 2023-10-31 12979691 c:RetainedEarningsAccumulatedLosses 2024-10-31 12979691 c:RetainedEarningsAccumulatedLosses 2023-10-31 12979691 d:OrdinaryShareClass1 2023-11-01 2024-10-31 12979691 d:OrdinaryShareClass1 2024-10-31 12979691 d:OrdinaryShareClass1 2023-10-31 12979691 d:FRS102 2023-11-01 2024-10-31 12979691 d:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12979691 d:FullAccounts 2023-11-01 2024-10-31 12979691 d:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12979691 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No. 12979691 (England and Wales)







MCL STRUCTURAL LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 OCTOBER 2024



































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
MCL STRUCTURAL LIMITED
REGISTERED NUMBER:12979691

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
4,425
-

  
4,425
-

Current assets
  

Debtors
 5 
69,591
69

Cash at bank and in hand
  
49,878
8,988

  
119,469
9,057

Creditors: amounts falling due within one year
 6 
(73,078)
(28,351)

Net current assets/(liabilities)
  
 
 
46,391
 
 
(19,294)

Total assets less current liabilities
  
50,816
(19,294)

  

Net assets/(liabilities)
  
50,816
(19,294)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
50,815
(19,295)

  
50,816
(19,294)


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 year 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 on 16 June 2025.




___________________________
Daniel Michael Higgins
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
MCL STRUCTURAL LIMITED
REGISTERED NUMBER:12979691
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024


Page 2

 
MCL STRUCTURAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

MCL Structural Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, England, NW10 3JE.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover represents amounts chargeable net of value added tax and related sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

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.

Page 3

 
MCL STRUCTURAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
4,500



At 31 October 2024

4,500



Depreciation


Charge for the year on owned assets
75



At 31 October 2024

75



Net book value



At 31 October 2024
4,425



At 31 October 2023
-

Page 4

 
MCL STRUCTURAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Debtors

2024
2023
£
£

Trade debtors
57,797
-

Other debtors
11,794
69

69,591
69



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
24,823
180

Corporation tax
17,908
-

Other taxation and social security
17,217
-

Directors loan account
5,829
24,849

Accruals
7,301
3,322

73,078
28,351



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Profit and loss account

2024
2023
£
£



Brought forward
(19,295)
(17,459)

Profit or (loss) for the year
70,110
(1,836)

Dividends paid
-
-

50,815
(19,295)


9.


Post balance sheet events

There are no events since the year end which materially affected the company. 

Page 5

 
MCL STRUCTURAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

10.


Controlling party

Daniel Higgins owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.

 
Page 6