REGISTERED NUMBER: 06769988 (England and Wales)

MCB Civil Engineering Limited

Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M E Cutler

Mrs N Hodge

SECRETARY:

Mrs N Hodge

REGISTERED OFFICE:

24 Cornwall Road

Dorchester

Dorset

DT1 1RX

REGISTERED NUMBER:

06769988 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

24 Cornwall Road

Dorchester

Dorset

DT1 1RX

BANKERS:

HSBC Bank plc

396 Wimborne Road

Winton

Bournemouth

Dorset

BH9 2HA

FIXED ASSETS

Tangible assets

4

219,279

215,430

CURRENT ASSETS

Debtors

5

204,692

270,389

Cash at bank

34,424

22,244

239,116

292,633

CREDITORS

Amounts falling due within one year

6

124,806

132,023

NET CURRENT ASSETS

114,310

160,610

TOTAL ASSETS LESS CURRENT LIABILITIES

333,589

376,040

CREDITORS

Amounts falling due after more than one year

7

(35,891

)

(42,763

)

PROVISIONS FOR LIABILITIES

9

(40,874

)

(40,932

)

NET ASSETS

256,824

292,345

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

256,823

292,344

SHAREHOLDERS' FUNDS

256,824

292,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

M E Cutler - Director

1.	STATUTORY INFORMATION

MCB Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

Equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

360,715

5,875

334,798

701,388

Additions

-

-

62,639

62,639

Disposals

-

-

(9,626

)

(9,626

)

At 31 December 2024

360,715

5,875

387,811

754,401

DEPRECIATION

At 1 January 2024

253,760

2,376

229,822

485,958

Charge for year

26,739

525

30,984

58,248

Eliminated on disposal

-

-

(9,084

)

(9,084

)

At 31 December 2024

280,499

2,901

251,722

535,122

NET BOOK VALUE

At 31 December 2024

80,216

2,974

136,089

219,279

At 31 December 2023

106,955

3,499

104,976

215,430

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

96,500

81,485

177,985

Additions

-

62,639

62,639

At 31 December 2024

96,500

144,124

240,624

DEPRECIATION

At 1 January 2024

38,982

17,423

56,405

Charge for year

14,380

20,890

35,270

At 31 December 2024

53,362

38,313

91,675

NET BOOK VALUE

At 31 December 2024

43,138

105,811

148,949

At 31 December 2023

57,518

64,062

121,580

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

200,142

267,940

Corporation tax recoverable

1,355

-

Prepayments and accrued income

3,195

2,449

204,692

270,389

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

47,566

40,538

Trade creditors

8,657

5,915

UK corporation tax

-

1,355

Tax and social security costs

34,782

54,862

Other creditors

5,326

5,326

Directors' current accounts

27,025

22,477

Accruals and deferred income

1,450

1,550

124,806

132,023

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

35,891

42,763

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

83,457

83,301

Hire purchase liabilities are secured on the assets concerned.

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

41,663

40,932

Tax losses carried forward

(789

)

-

40,874

40,932

Deferred

tax

£

Balance at 1 January 2024

40,932

Credit to Income Statement during year

(58

)

Balance at 31 December 2024

40,874