REGISTERED NUMBER: 10187098 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

M COSGROVE CIVILS LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

M Cosgrove

Ms T A Grealey

SECRETARY:

REGISTERED OFFICE:

Unit 1, Rumbush Farm Business Park

Rumbush Lane

Earlswood

Solihull

B94 5LW

REGISTERED NUMBER:

10187098 (England and Wales)

ACCOUNTANTS:

Bee-Line Accounts Services Ltd

Unit 1 Rumbush Farm Park

Rumbush Lane

Earlswood

Solihull

B94 5LW

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of construction of other civil engineering projects.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

M Cosgrove

Ms T A Grealey

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Cosgrove - Director

22 October 2025

TURNOVER

721,737

981,053

Cost of sales

608,434

813,955

GROSS PROFIT

113,303

167,098

Administrative expenses

57,595

32,683

55,708

134,415

Other operating income

813

561

OPERATING PROFIT

4

56,521

134,976

Interest payable and similar expenses

2,422

1,009

PROFIT BEFORE TAXATION

54,099

133,967

Tax on profit

9,578

23,963

PROFIT FOR THE FINANCIAL YEAR

44,521

110,004

FIXED ASSETS

Tangible assets

5

134,095

60,340

CURRENT ASSETS

Debtors

6

167,575

197,356

Cash at bank

204,951

276,188

372,526

473,544

CREDITORS

Amounts falling due within one year

7

131,205

187,344

NET CURRENT ASSETS

241,321

286,200

TOTAL ASSETS LESS CURRENT LIABILITIES

375,416

346,540

CREDITORS

Amounts falling due after more than one year

8

52,936

37,581

NET ASSETS

322,480

308,959

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

322,479

308,958

322,480

308,959

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

M Cosgrove - Director

1.	STATUTORY INFORMATION

M Cosgrove Civils 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

17,324

14,077

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

-

114,754

114,754

Additions

69,950

21,129

91,079

At 31 March 2025

69,950

135,883

205,833

DEPRECIATION

At 1 April 2024

-

54,414

54,414

Charge for year

-

17,324

17,324

At 31 March 2025

-

71,738

71,738

NET BOOK VALUE

At 31 March 2025

69,950

64,145

134,095

At 31 March 2024

-

60,340

60,340

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

167,575

197,356

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1

6,383

Taxation and social security

130,304

180,061

Other creditors

900

900

131,205

187,344

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

52,936

37,581