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REGISTERED NUMBER: 10882966 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

MOORTOWN CIVIL ENGINEERING LIMITED

MOORTOWN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10882966) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| MOORTOWN CIVIL ENGINEERING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mr A T McManus

| Mr G T Akroyd

| REGISTERED OFFICE: | 24 Lusteen House Roydsdale Way

| Euroway Industrial Estate

| Bradford

| United Kingdom

| BD4 6SE

| REGISTERED NUMBER: | 10882966 (England and Wales)

| AUDITORS: | Sutton McGrath Hartley

| Statutory Auditors

| 5 Westbrook Court

| Sharrow Vale Road

| Sheffield

| South Yorkshire

| S11 8YZ

MOORTOWN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10882966) |

BALANCE SHEET

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 385,085 |  | 385,085 |  |

Cash at bank | 8,683 |  | 1,792 |  |

393,768 |  | 386,877 |  |

CREDITORS

Amounts falling due within one year | 5 | 490,179 |  | 480,464 |  |

NET CURRENT LIABILITIES | (96,411 | ) | (93,587 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (96,411 | ) | (93,587 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (96,511 | ) | (93,687 | ) |

(96,411 | ) | (93,587 | ) |

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 4 November 2025 and were signed on its behalf by:

Mr A T McManus - Director

MOORTOWN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10882966) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Moortown 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.

| Related party exemption

| 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.

| Judgements and key sources of estimation uncertainty

| In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent

| from other sources. The estimates and associated assumptions are based on historical experience and other

| factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting

| estimates are recognised in the period in which the estimate is revised where the revision affects only that

| period, or in the period of the revision and future periods where the revision affects both current and future

| periods.

| The directors consider there are no key estimates or judgements that have a material effect on these financial statements.

MOORTOWN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10882966) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

| ‘Other Financial Instruments Issues’ of FRS 102 to all of its 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.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at

| transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Classification of 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 deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

| shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

| business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year

| or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

MOORTOWN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10882966) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign exchange

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the

| dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in

| foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising

| on translation in the period are included in profit or loss.

| Going concern

| The principal activity of the company previously was civil engineering consultancy, however this activity has now ceased. The directors are currently considering various options for the future activities of the business. The company is reliant upon the continued support of its parent undertaking and the directors of the parent have confirmed their intentions to continue this support. Loans from this company at the year end amounted to £488k.

| The directors therefore continue to adopt the going concern basis of preparation for these financial

| statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

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

2025 | 2024 |

£ | £ |

| Other debtors | 385,085 |  | 385,085 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 487,929 |  | 478,464 |  |

| Other creditors | 2,250 |  | 2,000 |  |

490,179 |  | 480,464 |  |

MOORTOWN CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10882966) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| James Salim FCCA (Senior Statutory Auditor)

| for and on behalf of Sutton McGrath Hartley

7. | RELATED PARTY DISCLOSURES

| Amounts due from entities under common control amount to £385,085. This amount is repayable on demand with no interest charged.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling company is McManus Group Holdings Limited and the ultimate controlling party is Mr

| A T McManus by virtue of his majority shareholding of that company.

| McManus Group Holdings Limited prepare group accounts which can be obtained from Companies House,

| Crown Way, Cardiff, CF14 3UZ.