Matcon Civil Engineering Limited

Registered number

07203080

(formerly known as Matcon Civil Engineering & Groundworks Limited)

Filleted Accounts

31 March 2025

Matcon Civil Engineering Limited
Registered number:		07203080
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		238,230			184,324

Current assets
Debtors	4	513,904			388,839
Cash at bank and in hand		220,423			54,152
		734,327			442,991

Creditors: amounts falling due within one year	5	(586,682)			(324,850)

Net current assets			147,645			118,141

Total assets less current liabilities			385,875			302,465

Creditors: amounts falling due after more than one year	6		(183,876)			(128,052)

Provisions for liabilities			(59,558)			(46,081)


Net assets			142,441			128,332

Capital and reserves
Called up share capital			10			10
Profit and loss account			142,431			128,322

Shareholder's funds			142,441			128,332

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jonathan Mathias
Director
Approved by the board on 22 December 2025

Matcon Civil Engineering Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery etc			over 10 years
	Tools and equipment etc			over 10 years
	Motor vehicles			over 10 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Tangible fixed assets
		Plant and machinery		Tools and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	148,686		10,053		187,929		346,668
	Additions	137,000		-		-		137,000
	Disposals	(77,810)		-		(34,835)		(112,645)
	At 31 March 2025	207,876		10,053		153,094		371,023

	Depreciation
	At 1 April 2024	69,690		6,942		85,712		162,344
	Charge for the year	20,788		311		15,309		36,408
	On disposals	(31,124)		-		(34,835)		(65,959)
	At 31 March 2025	59,354		7,253		66,186		132,793

	Net book value
	At 31 March 2025	148,522		2,800		86,908		238,230
	At 31 March 2024	78,996		3,111		102,217		184,324


4	Debtors					2025		2024
£							£

	Trade debtors					418,321		236,836
	Directors loan account					23,472		88,972
	Other debtors					72,111		63,031
						513,904		388,839


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					106,755		46,537
	Obligations under finance lease and hire purchase contracts					53,522		18,150
	Trade creditors					332,955		158,142
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					31,945		2,223
	Taxation and social security costs					59,683		97,413
	Other creditors					1,822		2,385
						586,682		324,850


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					108,297		68,120
	Obligations under finance lease and hire purchase contracts					75,579		59,932
						183,876		128,052

7	Other information

	Matcon Civil Engineering Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
	Trevithick
	Beech Grove Gardens
	Troedyrhiw
	Merthyr Tydfil
	CF48 4LH


8	Controlling party

	The company is controlled by the director who each owns 100% of the issued share capital.


9	Presentation currency

	The financial statements are presented in Sterling and rounded to the nearest £1.


10	Transactions with Directors

	During the year the following transactions took place with the directors loan account.

	Balance as at 1 April 2024					88,972

	Transfers out and private payments made					24,500

	Dividends taken throughout the year					(90,000)

	Balance as at 31 March 2025					23,472

	The loan account is interest free and repayable on demand.