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Registered number: 05682282









QUINN CIVIL ENGINEERING LIMITED









Annual report and financial statements

For the Year Ended 31 January 2025

 
QUINN CIVIL ENGINEERING LIMITED
 
 
Company Information


Directors
Mr Michael Quinn 
Mrs Dianne Quinn 




Registered number
05682282



Registered office
Bushbury House
435 Wilmslow Road

Withington

Manchester

M20 4AF




Independent auditors
Madisons

Bushbury House

435 Wilmslow Road

Withington

Manchester

M20 4AF





 
QUINN CIVIL ENGINEERING LIMITED
 

Contents



Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditors' report
5 - 8
Statement of income and retained earnings
9
Balance sheet
10
Statement of cash flows
11 - 12
Analysis of net debt
13
Notes to the financial statements
14 - 27

 
QUINN CIVIL ENGINEERING LIMITED
 
 
Strategic report
For the Year Ended 31 January 2025

Introduction
 
Quinn Civil Engineering Ltd (“QCE”) is a family-owned business based in the North West of England, jointly directed by Michael Quinn and Dianne Quinn, who each hold a 50% shareholding.
Established in 2006 and commencing trading in 2007, QCE has developed a strong reputation in the construction sector, specialising in groundworks, roads, and sewer installations for the new house build market. The company continues to serve as a trusted delivery partner for national and regional housebuilders, recognised for quality workmanship, reliability, and commitment to safety.

Business review
 
During the 2024/25 financial year, Quinn Civil Engineering delivered another period of sustained growth, achieving annual turnover of approximately £20 million. The business has secured forward orders that provide confidence in maintaining, and potentially exceeding, this performance in the year ahead.
Major new project awards were received from Story Homes, Northstone, Great Places, and Bellway Homes, reinforcing QCE’s standing as a preferred contractor within the residential infrastructure market.
Recognising the operational demands associated with increased scale, the directors made a strategic decision to prioritise consolidation and system strengthening rather than pursuing further rapid expansion. The view was that the company had reached an optimal balance between turnover, profitability, and risk exposure, and that long-term value would be best protected by enhancing efficiency and resilience.
Key Operational Developments:
• Health and Safety Leadership – Appointment of a dedicated Health and Safety Director to oversee compliance, training, and accreditation.
• Procurement and Supply Chain Management – Recruitment of a Purchasing Manager to leverage group buying power and maintain quality and timeliness.
• Commercial Management – Introduction of a Commercial Manager and Quantity Surveyor to strengthen financial forecasting and project profitability.
• Engineering and Design Capacity – Engagement of a Technical and Design Engineer to enhance value engineering and pre-construction speed.
• Digital Transformation – Deployment of Chime Construction Software, replacing manual timekeeping with digital monitoring of operative hours and attendance.
• Purchase Order System Enhancement – Implementation of a streamlined purchase order platform for improved cost verification and supplier management.
• Cybersecurity and Data Protection – Investment in upgraded and secure IT infrastructure to safeguard company and client data.

Page 1

 
QUINN CIVIL ENGINEERING LIMITED
 

Strategic report (continued)
For the Year Ended 31 January 2025

Principal risks and uncertainties
 
Risk Category - Description - Mitigation Measures
1. Financial - Exposure to margin pressure, delayed payments, and cost inflation - Monthly financial reporting, cashflow forecasting, and active debt management 
2. Operational - Project delays, labour shortages, or supply chain disruption - Workforce management systems, supplier partnerships, and contingency planning.
3. Compliance  - Health, safety, and environmental obligations - Dedicated H&S Director, ongoing training, and industry accreditation renewals.
4. Legal - Contractual disputes or liability risks - Robust contract review and oversight by commercial management.
5. Cybersecurity - Data theft or business interruption due to cyberattack - Implementation of secure IT systems and staff awareness programmes.
6. People - Recruitment and retention of skilled employees - Investment in training, career development, and engagement initiatives.

Financial key performance indicators
 
Gross and Net Profit per Project Site – to assess margin performance and cost efficiency.
• Actual vs Forecasted Financials – reviewed monthly to ensure delivery against budget.
• Operating Cashflow – to measure financial health and liquidity.
• Debtor and Retention Management – to ensure timely collection of payments due.
• Forward Forecasting for Fleet and Equipment – to plan capital expenditure and leasing requirements.
• Monthly Stock Takes – conducted across all sites to maintain inventory accuracy and cost control.


This report was approved by the board on 28 October 2025 and signed on its behalf.



Mrs Dianne Quinn
Director
Page 2

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Directors' report
For the Year Ended 31 January 2025

The directors present their report and the financial statements for the year ended 31 January 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 for the Company's financial statements and then apply them consistently;

make judgments 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 to enable them to ensure that the financial statements comply with the Companies Act 2006They 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.

Results and dividends

The profit for the year, after taxation, amounted to £378,428 (2024 - £2,125,788).

The dividend paid during the year to the directors was £600,000.

Directors

The directors who served during the year and their interests in the Company's issued share capital were:

Ordinary Shares shares
of £1 each

31/1/25

1/2/24


Mr Michael Quinn 
1
1
Mrs Dianne Quinn 
1
1


Page 3

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Directors' report (continued)
For the Year Ended 31 January 2025

Future developments

QCE enters the next financial year in a strong position, supported by a robust order book, long-standing client relationships, and enhanced internal systems. The company’s strategic priority remains the protection of profitability through operational excellence, alongside a measured approach to growth within its core markets.
The directors are confident that the business is well placed to navigate industry challenges, capitalise on opportunities in the regional housing sector, and deliver sustainable returns to its shareholders.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsMadisonswill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Mrs Dianne Quinn
Director

Date: 28 October 2025
Page 4

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Independent auditors' report to the members of Quinn Civil Engineering Limited
 

Opinion


We have audited the financial statements of Quinn Civil Engineering Limited (the 'Company') for the year ended 31 January 2025, which comprise the Statement of income and retained earnings, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policiesThe 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 our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 January 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


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we 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 we have performed, we 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.


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


Page 5

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Independent auditors' report to the members of Quinn Civil Engineering Limited (continued)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

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


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are 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, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; 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
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, 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 is 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.


Page 6

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Independent auditors' report to the members of Quinn Civil Engineering Limited (continued)


Auditors' responsibilities for the audit of the financial statements
 

Our 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 an Auditors' report that includes our 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.


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 group and industry, we identified that the principal risks of non-compliance with laws and regulations related to breaches of regulations, such as those issued by Health & Safety, 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 financial statements such as required by 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 principal risks were related to posting inappropriate journal entries to increase income and management bias in accounting estimates and judgemental areas of the financial statements such as the recoverability of retentions included in Trade Debtors. Audit procedures performed included: 
• Reviewing after date amounts received from customers, credit notes issued after year end, reviewing customer contracts for retentions, discussions with directors and senior management.
• Discussions with management, interal audit and management involved in the Risk and Compliance functions, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud. 
• Reading key correspondence with the regulators such as, Health & Safety legislation in relation to compliance with laws and regulations. 
• Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations.
 
Because of the inherent limitations in the audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements of non-compliance with regulation. This risk increases the more than compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instance of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than erro, as fraud involves interntional concealment, forgery, collusion, omissio or misrepresentation.


A further description of our 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 our Auditors' report.


Use of our 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 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.


Page 7

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Independent auditors' report to the members of Quinn Civil Engineering Limited (continued)





Ali Hamdani (Senior statutory auditor)
  
for and on behalf of
Madisons
 
Bushbury House
435 Wilmslow Road
Withington
Manchester
M20 4AF

28 October 2025
Page 8

 
QUINN CIVIL ENGINEERING LIMITED
 
 
Statement of income and retained earnings
For the Year Ended 31 January 2025

2025
2024
Note
£
£

  

Turnover
 3 
19,012,410
19,958,977

Cost of sales
  
(15,931,060)
(15,329,660)

Gross profit
  
3,081,350
4,629,317

Distribution costs
  
(880)
(3,495)

Administrative expenses
  
(2,551,856)
(1,684,360)

Other operating income
 4 
42,545
10,532

Operating profit
  
571,159
2,951,994

Interest receivable and similar income
 8 
23,623
10,728

Interest payable and similar expenses
 9 
(70,253)
(25,001)

Profit before tax
  
524,529
2,937,721

Tax on profit
  
(146,101)
(811,933)

Profit after tax
  
378,428
2,125,788

  

  

Retained earnings at the beginning of the year
  
4,909,875
3,984,087

  
4,909,875
3,984,087

Profit for the year
  
378,428
2,125,788

Dividends declared and paid
  
(600,000)
(1,200,000)

Retained earnings at the end of the year
  
4,688,303
4,909,875
The notes on pages 14 to 27 form part of these financial statements.

Page 9

 
QUINN CIVIL ENGINEERING LIMITED
Registered number: 05682282

Balance sheet
As at 31 January 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 12 
426,546
357,955

  
426,546
357,955

Current assets
  

Debtors: amounts falling due within one year
 13 
5,191,775
3,505,964

Cash at bank and in hand
 14 
1,608,163
3,371,684

  
6,799,938
6,877,648

Creditors: amounts falling due within one year
 15 
(2,386,388)
(2,104,708)

Net current assets
  
 
 
4,413,550
 
 
4,772,940

Total assets less current liabilities
  
4,840,096
5,130,895

Creditors: amounts falling due after more than one year
 16 
(45,154)
(131,529)

Provisions for liabilities
  

Deferred tax
  
(106,637)
(89,489)

  
 
 
(106,637)
 
 
(89,489)

Net assets
  
4,688,305
4,909,877


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
4,688,303
4,909,875

  
4,688,305
4,909,877


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mrs Dianne Quinn
Director

Date: 28 October 2025

The notes on pages 14 to 27 form part of these financial statements.
Page 10

 
QUINN CIVIL ENGINEERING LIMITED
 

Statement of cash flows
For the Year Ended 31 January 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
378,428
2,125,788

Adjustments for:

Depreciation of tangible assets
181,849
148,236

Loss on disposal of tangible assets
(1,148)
(37,289)

Interest payable
70,253
25,001

Interest receivable
(23,623)
(10,728)

Taxation charge
146,101
811,933

(Increase)/decrease in debtors
(1,307,114)
879,926

Increase/(decrease) in creditors
528,250
(678,770)

Corporation tax (paid)
(722,589)
(547,274)

Net cash generated from operating activities

(749,593)
2,716,823


Cash flows from investing activities

Purchase of tangible fixed assets
(332,628)
(186,438)

Sale of tangible fixed assets
83,335
94,489

Interest received
23,623
10,728

HP interest paid
(18,436)
(13,132)

Net cash from investing activities

(244,106)
(94,353)

Cash flows from financing activities

Repayment of loans
(72,628)
(71,818)

Repayment of/new finance leases
(45,377)
(98,518)

Dividends paid
(600,000)
(1,200,000)

Interest paid
(51,817)
(11,869)

Net cash used in financing activities
(769,822)
(1,382,205)

Net (decrease)/increase in cash and cash equivalents
(1,763,521)
1,240,265

Cash and cash equivalents at beginning of year
3,371,684
2,131,419

Cash and cash equivalents at the end of year
1,608,163
3,371,684


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
1,608,163
3,371,684

1,608,163
3,371,684


Page 11

 
QUINN CIVIL ENGINEERING LIMITED
 
The notes on pages 14 to 27 form part of these financial statements.

Page 12

 
QUINN CIVIL ENGINEERING LIMITED
 

Analysis of Net Debt
For the Year Ended 31 January 2025




At 1 February 2024
Cash flows
At 31 January 2025
£

£

£

Cash at bank and in hand

3,371,684

(1,763,521)

1,608,163

Debt due after 1 year

(65,417)

61,530

(3,887)

Debt due within 1 year

(128,872)

63,873

(64,999)

Finance leases

(155,609)

45,377

(110,232)


3,021,786
(1,592,741)
1,429,045

The notes on pages 14 to 27 form part of these financial statements.
Page 13

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

1.


General information

Quinn Civil Engineering Limited (company number 05682282) is a private company limited by shares, registered in England and Wales. Its registered address is Bushbury House, 435 Wilmslow Road, Withington, Manchester, M20 4AF. 

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 14

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

 
2.6

Borrowing costs

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

 
2.7

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.

Page 15

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 16

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20% Straight Line
Motor vehicles
-
20% Straight Line
Office equipment
-
20% Straight Line

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.

 
2.10

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.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.12

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.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of
Page 17

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

2.Accounting policies (continued)


2.14
Financial instruments (continued)

FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

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. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Page 18

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

2.Accounting policies (continued)


2.14
Financial instruments (continued)


Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 19

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

2.Accounting policies (continued)

 
2.15

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.


3.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Groundworks & Construction
19,012,410
19,958,977

19,012,410
19,958,977


Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
19,012,410
19,958,977

19,012,410
19,958,977



4.


Other operating income

2025
2024
£
£

Insurance claims receivable
42,545
10,532

42,545
10,532



5.


Auditors' remuneration

During the year, auditors remuneration comprised of auditing services £15,000, accountancy and taxation services £9,235.


Page 20

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

6.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
1,463,218
583,540

Cost of defined contribution scheme
30,854
36,819

1,494,072
620,359


The average monthly number of employees, including directors, during the year was 17 (2024 - 15).


7.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
670,857
24,110

Company contributions to defined contribution pension schemes
20,000
27,000

690,857
51,110


During the year retirement benefits were accruing to no directors (2024 - NIL) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £335,428 (2024 - £12,055).


8.


Interest receivable

2025
2024
£
£


Other interest receivable
23,623
10,728

23,623
10,728

Page 21

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

9.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
14,397
15,205

Finance leases and hire purchase contracts
18,436
13,132

Other interest payable
37,420
(3,336)

70,253
25,001


10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
128,953
722,444


128,953
722,444


Total current tax
128,953
722,444

Deferred tax


Deferred tax - charge to profit or loss
17,148
89,489

Total deferred tax
17,148
89,489


Tax on profit
146,101
811,933

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of  25% (2024 - 25%).



Factors that may affect future tax charges

There were no factor that may affect future tax charges.

Page 22

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

11.


Dividends

2025
2024
£
£


Dividends
600,000
1,200,000

600,000
1,200,000


12.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 February 2024
674,164
153,985
31,678
859,827


Additions
188,781
88,300
55,547
332,628


Disposals
(139,150)
(11,667)
-
(150,817)



At 31 January 2025

723,795
230,618
87,225
1,041,638



Depreciation


At 1 February 2024
385,708
93,542
22,622
501,872


Charge for the year on owned assets
131,075
37,765
13,010
181,850


Charge for the year on financed assets
(68,630)
-
-
(68,630)



At 31 January 2025

448,153
131,307
35,632
615,092



Net book value



At 31 January 2025
275,642
99,311
51,593
426,546



At 31 January 2024
288,456
60,443
9,056
357,955

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Plant and machinery
167,621
196,250

Motor vehicles
9,980
14,970
Page 23

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

           12.Tangible fixed assets (continued)


177,601
211,220


13.


Debtors

2025
2024
£
£


Trade debtors
3,089,084
3,091,066

Other debtors
1,723,994
414,898

Tax recoverable
378,697
-

5,191,775
3,505,964


Included within other debtors due within one year is a loan to Michael & Dianne Quinn, the directors, amounting to £1,122,065 (2024 - £0). Amounts repaid during the year totalled £NIL.  The main conditions were as follows:

No interest is charged to the company in respect of this loan which is repayable on demand.


14.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,608,163
3,371,684

1,608,163
3,371,684


Page 24

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

15.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
62,083
72,500

Trade creditors
1,636,677
986,408

Corporation tax
507,504
722,444

Other taxation and social security
78,354
18,011

Obligations under finance lease and hire purchase contracts
68,965
90,178

Other creditors
8,570
206,372

Accruals and deferred income
24,235
8,795

2,386,388
2,104,708



16.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
3,887
66,098

Net obligations under finance leases and hire purchase contracts
41,267
65,431

45,154
131,529


Included in bank loans after more than one year is an unsecured bounce back loan.  Interest is charged on the loan at 2.5% and is fully backed by the UK government under the BBLS rules.
Included in bank loans after more than one year is an unsecured business interruption loan. Interest is charged on the loan at 10.2% and is fully back by the UK government under the CBILS rules

Page 25

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

17.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
62,083
72,500


62,083
72,500

Amounts falling due 1-2 years

Bank loans
3,887
66,098


3,887
66,098



65,970
138,598



18.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
68,965
104,628

Between 1-5 years
41,267
65,431

110,232
170,059


19.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
1,608,163
3,371,684




Financial assets measured at fair value through profit or loss comprise of cash at bank.

Page 26

 
QUINN CIVIL ENGINEERING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2025

20.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separetely 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 £30,854 (2024: £36,819). Contributions totalling £2,916 (2024: £1,747) were payable to the fund at the balance sheet date and are included in creditors.


21.


Commitments under operating leases

At 31 January 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
72,927
52,705

Later than 1 year and not later than 5 years
151,701
76,691

224,628
129,396


22.


Related party transactions

At 31 January 2025 company was owed £1,122,065 by the directors (2024: £(47,527)). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year. 
Included within sales is an amount of £1,672,845 (2024: £73,240) charged to Quinn Civils Limited, a company incorporated in England and Wales, in which the director Michael Quinn is a 20% shareholder.  The amount outstanding at the year end is £137,222 (2024: £70,990).
Included within professional fees is an amount of £110,000 (2024: £nil) charged to Paul Quinn, brother of Michael Quinn, who is director and 80% shareholder of Quinn Civils Limited.

 
Page 27