Registered number
09754133
JME Construction & Plant Ltd
(previously MCE Groundworks Limited
and MCE Building Services Limited)
Filleted Accounts
30 September 2024
JME Construction & Plant Ltd
Registered number: 09754133
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 194,572 176,830
Current assets
Debtors 4 68,185 107,317
Cash at bank and in hand 100,942 88,032
169,127 195,349
Creditors: amounts falling due within one year 5 (155,544) (170,717)
Net current assets 13,583 24,632
Total assets less current liabilities 208,155 201,462
Creditors: amounts falling due after more than one year 6 (138,430) (121,825)
Net assets 69,725 79,637
Capital and reserves
Called up share capital 100 100
Profit and loss account 69,625 79,537
Shareholders' funds 69,725 79,637
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mark Emms
Director
Approved by the board on 20 June 2025
JME Construction & Plant Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Motor vehicles 25% reducing balance
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2023 108,762 126,446 235,208
Additions 75,202 131,541 206,743
Disposals (25,950) (168,450) (194,400)
At 30 September 2024 158,014 89,537 247,551
Depreciation
At 1 October 2023 37,477 20,901 58,378
Charge for the year 18,351 7,025 25,376
On disposals (12,975) (17,800) (30,775)
At 30 September 2024 42,853 10,126 52,979
Net book value
At 30 September 2024 115,161 79,411 194,572
At 30 September 2023 71,285 105,545 176,830
4 Debtors 2024 2023
£ £
Trade debtors - 1,980
Deferred tax asset - 2,051
Other debtors 68,185 103,286
68,185 107,317
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 19,908 19,908
Obligations under finance lease and hire purchase contracts 29,668 22,865
Taxation and social security costs 4,220 1,048
Other creditors 101,748 126,896
155,544 170,717
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 30,926 50,602
Obligations under finance lease and hire purchase contracts 107,504 71,223
138,430 121,825
7 Other information
JME Construction & Plant Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Swallowfields
Naunton
Upton Upon Severn
Worcester
WR8 0PY
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