Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-3042023-07-01falsegroundwork4truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06926229 2023-07-01 2024-06-30 06926229 2022-07-01 2023-06-30 06926229 2024-06-30 06926229 2023-06-30 06926229 c:Director1 2023-07-01 2024-06-30 06926229 d:PlantMachinery 2023-07-01 2024-06-30 06926229 d:PlantMachinery 2024-06-30 06926229 d:PlantMachinery 2023-06-30 06926229 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 06926229 d:MotorVehicles 2023-07-01 2024-06-30 06926229 d:MotorVehicles 2024-06-30 06926229 d:MotorVehicles 2023-06-30 06926229 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 06926229 d:FurnitureFittings 2023-07-01 2024-06-30 06926229 d:FurnitureFittings 2024-06-30 06926229 d:FurnitureFittings 2023-06-30 06926229 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 06926229 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 06926229 d:Goodwill 2024-06-30 06926229 d:Goodwill 2023-06-30 06926229 d:CurrentFinancialInstruments 2024-06-30 06926229 d:CurrentFinancialInstruments 2023-06-30 06926229 d:Non-currentFinancialInstruments 2024-06-30 06926229 d:Non-currentFinancialInstruments 2023-06-30 06926229 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06926229 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06926229 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 06926229 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 06926229 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 06926229 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-06-30 06926229 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 06926229 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 06926229 d:ShareCapital 2024-06-30 06926229 d:ShareCapital 2023-06-30 06926229 c:FRS102 2023-07-01 2024-06-30 06926229 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06926229 c:FullAccounts 2023-07-01 2024-06-30 06926229 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06926229 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 06926229









MYCIVILS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
MYCIVILS LIMITED
REGISTERED NUMBER: 06926229

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
7,125
9,668

  
7,125
9,668

Current assets
  

Debtors: amounts falling due within one year
 6 
57,793
74,423

  
57,793
74,423

Creditors: amounts falling due within one year
 7 
(55,660)
(64,375)

Net current assets
  
 
 
2,133
 
 
10,048

Total assets less current liabilities
  
9,258
19,716

Creditors: amounts falling due after more than one year
 8 
(9,158)
(19,616)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


Page 1

 
MYCIVILS LIMITED
REGISTERED NUMBER: 06926229
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 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 statement of income and retained earnings 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 23 June 2025.





................................................
Martin Young
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

MYCIVILS Limited is a private company limited by share capital incorporated in England and Wales. The principal activity of the Company throughout the year was that of civil engineering.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

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.

Page 4

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Fixtures and fittings
-
25% reducing balance

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.

 
2.9

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.

 
2.10

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.

 
2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Intangible assets




Goodwill

£



Cost


At 1 July 2023
10,000



At 30 June 2024

10,000



Amortisation


At 1 July 2023
10,000



At 30 June 2024

10,000



Net book value



At 30 June 2024
-



At 30 June 2023
-



Page 6

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 July 2023
71,014
9,895
2,182
83,091


Additions
600
3,500
-
4,100


Disposals
(56,834)
-
-
(56,834)



At 30 June 2024

14,780
13,395
2,182
30,357



Depreciation


At 1 July 2023
64,349
7,080
1,994
73,423


Charge for the year on owned assets
749
1,579
48
2,376


Disposals
(52,567)
-
-
(52,567)



At 30 June 2024

12,531
8,659
2,042
23,232



Net book value



At 30 June 2024
2,249
4,736
140
7,125



At 30 June 2023
6,665
2,815
188
9,668

Page 7

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023
£
£


Trade debtors
25,066
23,010

Other debtors
31,227
32,015

Amounts recoverable on long-term contracts
1,500
19,398

57,793
74,423


Included within other debtors due within one year is a loan to Martin Young, the director, amounting to £31,227 (2023 - £30,300)




7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
9,789
12,537

Bank loans
10,008
10,008

Trade creditors
21,610
25,862

Corporation tax
792
6,939

Other taxation and social security
5,935
6,040

Other creditors
1,827
1,314

Accruals and deferred income
5,699
1,675

55,660
64,375



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,158
19,616

9,158
19,616


Page 8

 
MYCIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,008
10,008

Amounts falling due 1-2 years

Bank loans
9,158
10,008

Amounts falling due 2-5 years

Bank loans
-
9,608


19,166
29,624



10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,004 (2023 - £2,240). Contributions totalling £217 (2023 - £443) were payable to the fund at the balance sheet date and are included in creditors.


11.


Controlling party

The Company is controlled by the director, Martin Young, by virtue of his shareholding as described in the director's report.

 
Page 9