REGISTERED NUMBER: 06093854 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

M&H Civil Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M C Amies

Miss H A Garnham

SECRETARY:

Miss H A Garnham

REGISTERED OFFICE:

The Oaks Airfield Industrial Lark

Langton Green

Eye

Suffolk

IP23 7HS

REGISTERED NUMBER:

06093854 (England and Wales)

ACCOUNTANTS:

Calum Ward & Co Ltd

Market House

Church Street

Harleston

Norfolk

IP20 9BB

FIXED ASSETS

Tangible assets

4

182,472

198,442

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

5

134,268

224,604

Cash at bank

8,877

40,095

147,145

268,699

CREDITORS

Amounts falling due within one year

6

125,503

190,030

NET CURRENT ASSETS

21,642

78,669

TOTAL ASSETS LESS CURRENT LIABILITIES

204,114

277,111

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

204,014

277,011

SHAREHOLDERS' FUNDS

204,114

277,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 H A Garnham the Board of Directors and authorised for issue on 14 November 2025 and were signed on its behalf by:

Miss H A Garnham - Director

1.	STATUTORY INFORMATION

M&H Civil Engineering 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.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

292,544

320,651

613,195

Additions

7,969

18,890

26,859

Disposals

(18,131

)

(40,020

)

(58,151

)

At 31 March 2025

282,382

299,521

581,903

DEPRECIATION

At 1 April 2024

179,411

235,342

414,753

Charge for year

16,909

17,062

33,971

Eliminated on disposal

(14,225

)

(35,068

)

(49,293

)

At 31 March 2025

182,095

217,336

399,431

NET BOOK VALUE

At 31 March 2025

100,287

82,185

182,472

At 31 March 2024

113,133

85,309

198,442

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

109,525

185,236

Other debtors

7,577

24,170

Prepayments

17,166

15,198

134,268

224,604

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

6,286

Trade creditors

76,018

143,451

Social security and other taxes

17,385

12,578

Other creditors

19,301

17,287

Directors' current accounts

772

113

Accrued expenses

12,027

10,315

125,503

190,030

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100