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Company No: 09841073 (England and Wales)

MUNICIPAL CONSTRUCTION LTD

Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

MUNICIPAL CONSTRUCTION LTD

Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

MUNICIPAL CONSTRUCTION LTD

COMPANY INFORMATION

For the financial year ended 30 April 2025
MUNICIPAL CONSTRUCTION LTD

COMPANY INFORMATION (continued)

For the financial year ended 30 April 2025
DIRECTOR Richard Alan Brosenitz
Brendon Hutchinson (Resigned 10 October 2024)
REGISTERED OFFICE Urban House Hull Road
Dunnington
York
YO19 5LP
United Kingdom
COMPANY NUMBER 09841073 (England and Wales)
ACCOUNTANT Ian Walker and Co
Wellington House
Aviator Court
Clifton Moor
York
YO30 4UZ
MUNICIPAL CONSTRUCTION LTD

BALANCE SHEET

As at 30 April 2025
MUNICIPAL CONSTRUCTION LTD

BALANCE SHEET (continued)

As at 30 April 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 9,267 685
9,267 685
Current assets
Debtors 4 117,963 361,801
Cash at bank and in hand 5 214,589 1,662
332,552 363,463
Creditors: amounts falling due within one year 6 ( 136,229) ( 324,319)
Net current assets 196,323 39,144
Total assets less current liabilities 205,590 39,829
Creditors: amounts falling due after more than one year 7 ( 100,000) ( 11,375)
Net assets 105,590 28,454
Capital and reserves
Called-up share capital 8 200 200
Profit and loss account 105,390 28,254
Total shareholder's funds 105,590 28,454

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Municipal Construction Ltd (registered number: 09841073) were approved and authorised for issue by the Director on 15 August 2025. They were signed on its behalf by:

Richard Alan Brosenitz
Director
MUNICIPAL CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
MUNICIPAL CONSTRUCTION LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Municipal Construction Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Urban House Hull Road, Dunnington, York, YO19 5LP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the Balance Sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 3 years straight line
Office equipment 3 years straight line
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 4

3. Tangible assets

Plant and machinery Office equipment Computer equipment Total
£ £ £ £
Cost
At 01 May 2024 1,574 890 0 2,464
Additions 0 10,000 3,500 13,500
At 30 April 2025 1,574 10,890 3,500 15,964
Accumulated depreciation
At 01 May 2024 1,009 770 0 1,779
Charge for the financial year 298 3,453 1,167 4,918
At 30 April 2025 1,307 4,223 1,167 6,697
Net book value
At 30 April 2025 267 6,667 2,333 9,267
At 30 April 2024 565 120 0 685

4. Debtors

2025 2024
£ £
Trade debtors 38,932 ( 1)
Amounts owed by related parties 9,091 33,171
Other debtors 69,940 328,631
117,963 361,801

5. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 214,589 1,662

6. Creditors: amounts falling due within one year

2025 2024
£ £
Bank loans 11,374 10,233
Trade creditors 72,460 53,434
Amounts owed to Group undertakings 0 189,970
CIS withheld 0 12,916
Other taxation and social security 1,518 3,014
Other creditors 50,877 54,752
136,229 324,319

7. Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank loans 0 11,375
Other creditors 100,000 0
100,000 11,375

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each 200 200