M&A Doocey Construction Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10715817

M&A Doocey Construction Services Limited

Filleted Financial Statements

31 July 2025

M&A Doocey Construction Services Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	5	967,378	485,088
Cash at bank and in hand		662,235	64,850
		-----------	--------
		1,629,613	549,938

Creditors: amounts falling due within one year	6	1,477,447		363,612
		-----------		--------
Net current assets			152,166	186,326
			--------	--------
Total assets less current liabilities			152,166	186,326
			--------	--------

Capital and reserves

Called up share capital	7	99	99
Profit and loss account		152,067	186,227
		--------	--------
Shareholders funds		152,166	186,326
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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 were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

M. A. Doocey

Director

Company registration number: 10715817

M&A Doocey Construction Services Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares incorporated, registered and trading with a principal place of business in England and Wales with the company number 10715817 . The address of the registered office is 9 Hurst Road, Longford, Coventry, West Midlands , CV6 6EG, United Kingdom. The principal place of business is The Old Stables Watery Lane, Off Alexandra Road, Tipton, West Midlands, DY4 8NA.

2. Statement of compliance

The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The directors have assessed the company’s ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being a period of at least 12 months from the date of approval of these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Doocey Holdings Limited which can be obtained from The Old Stables, Alexandra Road, Tipton, West Midlands DY4 8NA. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.

Judgements in applying accounting policies and key sources of estimation in uncertainty

In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date the area of significant judgement, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities is as follows: - Construction contracts The company has to make estimates and judgements when determining the value of work in progress on construction contracts. The company does this by assessing each contract using the stage of completion method which requires considering the costs of each contract both incurred and expected and making a judgement as to the stage of completion at the year end.

Revenue recognition

Turnover, which excludes value added tax, comprises the amounts receivable for goods and services provided and includes the value of work carried out in the year on long term contracts. The valuation of long term contracts is explained in the note below titled "Revenue, profit and work in progress on construction contracts". Revenue, profit and work in progress on construction contracts When the outcome of a construction contract can be estimated reliably contract revenue and contract costs are recognised on a contract by contract basis using the stage of completion basis. The stage of completion of a contract is determined based on surveys of work performed. Monthly reviews are performed and revisions are made to the estimates of revenue and costs as a contract progresses. When it is probable that total contract costs will exceed total contract revenue on a construction contract, the expected loss is recognised as an expense immediately. Costs that relate to future activity on the contract, such as for materials or prepayments, are recognised as unworked on site materials or prepayments as appropriate if it is probable that the costs will be recovered. If the collectability of an amount already recognised as contract revenue is no longer probable, the uncollectible amount is treated as part of the cost of sales rather than as an adjustment of the amount of contract revenue. When the outcome of a construction contract cannot be estimated reliably, revenue and costs are recognised to the extent of work performed but no profit is recognised.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	899,004	99,012
Amounts owed by group companies	–	248,910
Other debtors	68,374	137,166
	--------	--------
	967,378	485,088
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	460,178	70,172
Amounts owed to group companies	649,227	105,058
Social security and other taxes	91,391	81,365
Other creditors	276,651	107,017
	-----------	--------
	1,477,447	363,612
	-----------	--------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	66	66	66	66
Ordinary B shares of £ 1 each	33	33	33	33
	----	----	----	----
	99	99	99	99
	----	----	----	----

Rights attached to ordinary shares: The company has issued A ordinary shares and B ordinary shares (together, the “ordinary shares”). - The A and B ordinary shares rank pari passu in all respects except that dividends may be declared separately on each class of share. - Each share carries one vote at general meetings of the company. Holders of each class of share have the right to vote separately on any resolution to declare a dividend in respect of their respective class. - On a winding up, all ordinary shares rank equally for any distribution of the company’s assets.

8. Events after the end of the reporting period

On 6th August 2025, the company ceased to be a subsidiary of Doocey Holdings Ltd and became a subsidiary of Broadhaven Homes Ltd.

This is a non-adjusting event after the reporting period and no adjustments have been made to the financial statements.

9. Limitation of auditors liability

The company, on 19th January 2026, entered into a limitation of auditors liability with the auditor limiting the auditor's liability to a maximum of £1,500,000 (including interest).

10. Summary audit opinion

The auditor's report dated 24 April 2026 was unqualified .

The senior statutory auditor was David Pearson , for and on behalf of Edwards Pearson & White (Audit) Limited .

11. Directors' advances, credits and guarantees

At the reporting date the directors loan account was in credit by £89,706 (2024: £97,766). There is no fixed term for repayment and no interest is charged.

12. Related party transactions

As at 31 July 2025 the company owed £297,512 (2024: £105,058) to the ultimate parent entity.

13. Controlling party

The company is a partly owned subsidiary of Doocey Holdings Limited, a company incorporated in England and Wales. A copy of the group financial statements of the ultimate parent undertaking is available from their registered office in the UK: Doocey Holdings Limited The Old Stables Watery Lane Off Alexandra Road Tipton West Midlands DY4 8NA