Company registration number 5731451 (England and Wales)
MCN CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
MCN CONSTRUCTION LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
MCN CONSTRUCTION LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
46,500
69,601
Investments
5
2
2
46,502
69,603
Current assets
Stocks
2,209,030
2,163,230
Debtors
5,432
20,667
Cash at bank and in hand
14,610
30,588
2,229,072
2,214,485
Creditors: amounts falling due within one year
(2,196,706)
(2,120,608)
Net current assets
32,366
93,877
Total assets less current liabilities
78,868
163,480
Creditors: amounts falling due after more than one year
(12,828)
(69,607)
Net assets
66,040
93,873
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
66,038
93,871
Total equity
66,040
93,873
MCN CONSTRUCTION LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 November 2025 and are signed on its behalf by:
M C Norcliffe
Director
Company registration number 5731451 (England and Wales)
MCN Construction Limited
MCN CONSTRUCTION LIMITED
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information
MCN Construction Limited is a private company limited by shares incorporated in Engalnd and Wales. The registered office is West Vale Chambers, 61 Stainalnd Road, Greetland, Halifax, HX4 8BD.
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

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

Group accounts

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover represents the fair value of the consideration received for goods provided in the normal course of business, and is shown net of VAT.

Turnover is recognised on supply of goods.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance
Work in progress

Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

Hire purchase

Assets obtained under hire purchase contracts are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

MCN Construction Limited
MCN CONSTRUCTION LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
120,197
3,643
99,489
223,329
Disposals
(33,000)
-
0
-
0
(33,000)
At 31 March 2025
87,197
3,643
99,489
190,329
Depreciation and impairment
At 1 April 2024
62,235
3,123
88,370
153,728
Depreciation charged in the year
11,232
78
2,780
14,090
Eliminated in respect of disposals
(23,989)
-
0
-
0
(23,989)
At 31 March 2025
49,478
3,201
91,150
143,829
Carrying amount
At 31 March 2025
37,719
442
8,339
46,500
At 31 March 2024
57,962
520
11,119
69,601
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2
2
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
7
Company information

MCN Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is West Vale Chambers, 61 Stainland Road, Greetland, Halifax, West Yorkshire, HX4 8BD.

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