IRIS Accounts Production v25.2.0.378 03618899 Board of Directors 1.4.24 31.3.25 31.3.25 sundry engineering and related activities. 0 0 false true true false false true false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03618899 2024-03-31 03618899 2025-03-31 03618899 2024-04-01 2025-03-31 03618899 2023-03-31 03618899 2023-04-01 2024-03-31 03618899 2024-03-31 03618899 ns15:EnglandWales 2024-04-01 2025-03-31 03618899 ns14:PoundSterling 2024-04-01 2025-03-31 03618899 ns10:Director1 2024-04-01 2025-03-31 03618899 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03618899 ns10:SmallEntities 2024-04-01 2025-03-31 03618899 ns10:Audited 2024-04-01 2025-03-31 03618899 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 03618899 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03618899 ns10:FullAccounts 2024-04-01 2025-03-31 03618899 ns10:Director2 2024-04-01 2025-03-31 03618899 ns10:Director3 2024-04-01 2025-03-31 03618899 ns10:Director4 2024-04-01 2025-03-31 03618899 ns10:Director5 2024-04-01 2025-03-31 03618899 ns10:Director6 2024-04-01 2025-03-31 03618899 ns10:CompanySecretary1 2024-04-01 2025-03-31 03618899 ns10:RegisteredOffice 2024-04-01 2025-03-31 03618899 ns5:CurrentFinancialInstruments 2025-03-31 03618899 ns5:CurrentFinancialInstruments 2024-03-31 03618899 ns5:ShareCapital 2025-03-31 03618899 ns5:ShareCapital 2024-03-31 03618899 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 03618899 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 03618899 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 31 March 2025

for

MEC North West Enterprises Ltd

MEC North West Enterprises Ltd (Registered number: 03618899)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Report of the Independent Auditor | 3 |

Income Statement | 7 |

Balance Sheet | 8 |

Notes to the Financial Statements | 9 |

MEC North West Enterprises Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | I C Higby

| T G Weston

| M Barker

| A Evans

| C A P Lavelle

| M Hill

| SECRETARY: | J S Weatherall

| REGISTERED OFFICE: | Finance Department

| 2nd Floor

| Monks Ferry

| Birkenhead

| Merseyside

| CH41 5LH

| REGISTERED NUMBER: | 03618899 (England and Wales)

| AUDITOR: | DJH Audit Limited

| Pacific Chambers

| 11-13 Victoria Street

| Liverpool

| L25QQ

MEC North West Enterprises Ltd (Registered number: 03618899)

Report of the Directors

for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

I C Higby

T G Weston

M Barker

A Evans

C A P Lavelle

M Hill

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditor is unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

AUDITOR

The auditor, DJH Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

T G Weston - Director

10 September 2025

Report of the Independent Auditor to the Members of

MEC North West Enterprises Ltd

Opinion

I have audited the financial statements of MEC North West Enterprises Ltd (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In my opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. My responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of my report. I am independent of the company in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC's Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions relating to going concern

In auditing the financial statements, I have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

My responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and my Report of the Auditor thereon.

My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my report, I do not express any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In my opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditor to the Members of

MEC North West Enterprises Ltd

Matters on which I am required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, I have not identified material misstatements in the Report of the Directors.

I have nothing to report in respect of the following matters where the Companies Act 2006 requires me to report to you if, in my opinion:

- | adequate accounting records have not been kept, or returns adequate for my audit have not been received from branches not visited by me; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | I have not received all the information and explanations I require for my audit; or

- | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditor to the Members of

MEC North West Enterprises Ltd

Auditor's responsibilities for the audit of the financial statements

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditor that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which my procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the acts by the company, which were contrary to applicable laws and regulations including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principle risks were related to inflated income and surplus.

Audit procedures performed included:

- review of the financial statement disclosures to underlying supporting documentation.

- review of any correspondence with legal advisors, and enquiries of management and those charged with governance around actual and potential litigation and claims

- enquiries with company's staff to identify any instances with non-compliance with laws and regulations

- enquiries of management and review of monthly management accounts and reports in so far as they related to the financial statements

- testing of journals and evaluating, whether there was evidence of bias by the Directors that represented a risk of material misstatement due to fraud, and evaluating the business rationale of significant transactions outside the normal course of business

- undertaking detailed substantive testing of material items and a sample of other items

- consideration of the reasonableness of the figures and analytical review, including comparison with previous years and expected trends

- review of the compliance with and effectiveness of internal controls

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of my Report of the Auditor.

Report of the Independent Auditor to the Members of

MEC North West Enterprises Ltd

Use of my report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My audit work has been undertaken so that I might state to the company's members those matters I am required to state to them in a Report of the Auditor and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's members as a body, for my audit work, for this report, or for the opinions I have formed.

Timothy Cherry FCCA (Senior Statutory Auditor)

for and on behalf of DJH Audit Limited

Pacific Chambers

11-13 Victoria Street

Liverpool

L25QQ

26 September 2025

MEC North West Enterprises Ltd (Registered number: 03618899)

Income Statement

for the Year Ended 31 March 2025

31.3.25 | 31.3.24 |

| £ | £

TURNOVER | 122,472 |  | 168,787 |  |

Administrative expenses | 122,472 |  | 168,787 |  |

OPERATING PROFIT and |

PROFIT BEFORE TAXATION | - |  | - |  |

Tax on profit | - |  | - |  |

PROFIT FOR THE FINANCIAL YEAR | - |  | - |  |

MEC North West Enterprises Ltd (Registered number: 03618899)

Balance Sheet

31 March 2025

31.3.25 | 31.3.24 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 30,713 |  | 33,179 |  |

Cash at bank | - |  | 36 |  |

30,713 |  | 33,215 |  |

CREDITORS

Amounts falling due within one year | 5 | 30,711 |  | 33,213 |  |

NET CURRENT ASSETS | 2 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2 |  | 2 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

SHAREHOLDERS' FUNDS | 2 |  | 2 |  |

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

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

T G Weston - Director

MEC North West Enterprises Ltd (Registered number: 03618899)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| MEC North West Enterprises Ltd 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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Turnover

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

| Turnover from apprentice training are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in relevant funds on the balance sheet.

| Where received in advance of meeting any performance related conditions there is not unconditional entitlement to the turnover and it's recognition is deferred and included in creditors as deferred income until the performance related conditions are met. Where entitlement occurs before the income is received, the is turnover accrued and included in debtors as deferred income.

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial instruments" and Section 12 "Other Financial Issues" of FRS 102 to all of it's financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Recognition of financial assets

| Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

| Impairment of financial assets

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

| Taxation

| The company gift aids all its profits to its parent company. There is therefore no liability to Corporation tax.

MEC North West Enterprises Ltd (Registered number: 03618899)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Trade debtors | 25,655 |  | 27,612 |  |

| Other debtors | 5,058 |  | 5,567 |  |

30,713 |  | 33,179 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.3.25 | 31.3.24 |

| £ | £

| Amounts owed to group undertakings | 30,711 |  | 33,213 |  |

6. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

7. | ULTIMATE CONTROLLING PARTY

| MEC North West Enterprises Ltd is a subsidiary of Maritime + Engineering College North West, a company registered in England and Wales.

| Maritime + Engineering College North West is the smallest and largest company for which consolidated accounts including MEC North West Enterprises Ltd are prepared. The consolidated accounts of Maritime + Engineering College North West are available to the public from its registered office, 2nd Floor, Monks Ferry, Birkenhead, CH41 5LH.