Company No: 08538028 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

M J Williams

Registered office	37 St. Margarets Street
	Canterbury
	Kent
	CT1 2TU
	United Kingdom

Company number

08538028 (England and Wales)

Accountant	Kreston Reeves LLp
	Innovation House
	Ramsgate Road
	Sandwich
	Kent
	CT13 9FF

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	18,464		11,088
		18,464		11,088
Current assets
Stocks		500		500
Debtors	4	13,404		16,447
Cash at bank and in hand		53,440		98,423
		67,344		115,370
Creditors: amounts falling due within one year	5	( 21,917)		( 72,060)
Net current assets		45,427		43,310
Total assets less current liabilities		63,891		54,398
Provision for liabilities	6	( 3,508)		( 3,893)
Net assets		60,383		50,505
Capital and reserves
Called-up share capital	7	10		10
Profit and loss account		60,373		50,495
Total shareholder's funds		60,383		50,505

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

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of MJW Construction South East Limited (registered number: 08538028) were approved and authorised for issue by the Director on 08 December 2025. They were signed on its behalf by:

M J Williams Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

MJW Construction South East Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St. Margarets Street, Canterbury, Kent, CT1 2TU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	10,622		60,866		7,647		79,135
Additions	0		13,750		1,340		15,090
At 31 March 2025	10,622		74,616		8,987		94,225
Accumulated depreciation
At 01 April 2024	6,287		55,102		6,658		68,047
Charge for the financial year	1,705		5,528		481		7,714
At 31 March 2025	7,992		60,630		7,139		75,761
Net book value
At 31 March 2025	2,630		13,986		1,848		18,464
At 31 March 2024	4,335		5,764		989		11,088

4. Debtors

	2025		2024
	£		£
Trade debtors	0		1,163
Prepayments	3,245		1,884
Other debtors	10,159		13,400
	13,404		16,447

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,072		13,148
Accruals	3,350		2,300
CIS withheld	33		3,619
Taxation and social security	17,462		47,669
Other creditors	0		5,324
	21,917		72,060

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 3,893)		( 3,509)
Credited/(charged) to the Statement of Income and Retained Earnings	385		( 384)
At the end of financial year	( 3,508)		( 3,893)

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10 Ordinary shares of £ 1.00 each	10		10

8. Related party transactions

All related party transactions during the current and prior periods were made under normal market conditions.

9. Ultimate controlling party

The company is controlled by M J Williams, a director of the company, by virtue of his 100% shareholding.