REGISTERED NUMBER: 12308001 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2024

for

Make One Construct Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Westwood

Mr M L Field

REGISTERED OFFICE:

Central Chambers

227 London Road

Hadleigh

Benfleet

Essex

SS7 2RF

REGISTERED NUMBER:

12308001 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

Central Chambers

227 London Road

Hadleigh

Benfleet

Essex

SS7 2RF

CURRENT ASSETS

Debtors

4

1,991,243

1,658,311

Cash at bank and in hand

944

2,682

1,992,187

1,660,993

CREDITORS

Amounts falling due within one year

5

2,456,506

2,128,038

NET CURRENT LIABILITIES

(464,319

)

(467,045

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(464,319

)

(467,045

)

CREDITORS

Amounts falling due after more than one year

6

193,223

272,633

NET LIABILITIES

(657,542

)

(739,678

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(657,642

)

(739,778

)

SHAREHOLDERS' FUNDS

(657,542

)

(739,678

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st December 2024 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd December 2025 and were signed on its behalf by:

Mr D Westwood - Director

1.	STATUTORY INFORMATION

Make One Construct 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.

DEBTORS

31/12/24

31/12/23

£

£

Amounts falling due within one year:

Trade debtors

221,238

1,200

Amounts owed by group undertakings

258,048

77,702

Amounts recoverable on contract

1,245,914

1,245,914

Other debtors

(56,652

)

10,800

1,668,548

1,335,616

Amounts falling due after more than one year:

Trade debtors

322,695

322,695

Aggregate amounts

1,991,243

1,658,311

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans and overdrafts

-

143

Trade creditors

27,936

177,557

Amounts owed to group undertakings

2,409,052

2,027,691

Taxation and social security

15,870

20,861

Other creditors

3,648

(98,214

)

2,456,506

2,128,038

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans

34,411

38,460

Trade creditors

158,812

234,173

193,223

272,633

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

34,411

38,460

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/24

31/12/23

value:

£

£

100

Ordinary Shares

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1st January 2024

(739,778

)

Profit for the year

82,136

At 31st December 2024

(657,642

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Westwood.

The ultimate controlling party is Mr D W Westwood by virtue of his ownership of the entire issued share capital in the ultimate parent undertaking Make One Holdings Limited.