Company Registration No. 10019752 (England and Wales)
MET CONSTRUCTION SERVICES LTD
Unaudited accounts
for the year ended 28 February 2025
MET CONSTRUCTION SERVICES LTD
Unaudited accounts
Contents
MET CONSTRUCTION SERVICES LTD
Company Information
for the year ended 28 February 2025
Directors
Martyn Edward Twist
Kelly Ann Taylor
Company Number
10019752 (England and Wales)
Registered Office
4 Rydal Close
Kirkby
Liverpool
L33 2DS
Accountants
Evans Entwistle
Venta House
Maes-glas
Newport
NP20 2NS
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
MET CONSTRUCTION SERVICES LTD
for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MET CONSTRUCTION SERVICES LTD for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Venta House
Maes-glas
Newport
NP20 2NS
30 October 2025
MET CONSTRUCTION SERVICES LTD
Statement of financial position
as at 28 February 2025
Cash at bank and in hand
684
141
Creditors: amounts falling due within one year
(7,589)
(6,497)
Net current liabilities
(6,905)
(6,356)
Total assets less current liabilities
(6,905)
(4,294)
Creditors: amounts falling due after more than one year
(7,132)
(12,967)
Provisions for liabilities
Net liabilities
(14,037)
(17,652)
Called up share capital
2
2
Profit and loss account
(14,039)
(17,654)
Shareholders' funds
(14,037)
(17,652)
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by
Martyn Edward Twist
Director
Company Registration No. 10019752
MET CONSTRUCTION SERVICES LTD
Notes to the Accounts
for the year ended 28 February 2025
MET CONSTRUCTION SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 10019752. The registered office is 4 Rydal Close, Kirkby, Liverpool, L33 2DS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
4 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
MET CONSTRUCTION SERVICES LTD
Notes to the Accounts
for the year ended 28 February 2025
4
Tangible fixed assets
Motor vehicles
At 28 February 2025
11,000
At 28 February 2025
11,000
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,831
3,831
Taxes and social security
2,097
1,850
6
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
4,238
8,423
7
Deferred taxation
2025
2024
Accelerated capital allowances
-
391
Provision at start of year
391
914
Credited to the profit and loss account
(391)
(523)
Provision at end of year
-
391
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
MET CONSTRUCTION SERVICES LTD
Notes to the Accounts
for the year ended 28 February 2025
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).