REGISTERED NUMBER: 10357016 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

M J COLES CONSTRUCTION SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Coles

H L Coles

REGISTERED OFFICE:

The Gatehouse

Unit B2, Poolhead Lane

Earlswood

Solihull

B94 5EW

REGISTERED NUMBER:

10357016 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

5 Argosy Court

Scimitar Way

Whitley Business Park

Coventry

CV3 4GA

FIXED ASSETS

Tangible assets

4

209,497

272,233

CURRENT ASSETS

Stocks

1,062,087

282,536

Debtors

5

837,969

877,157

Cash at bank

143,280

506,881

2,043,336

1,666,574

CREDITORS

Amounts falling due within one year

6

927,763

677,410

NET CURRENT ASSETS

1,115,573

989,164

TOTAL ASSETS LESS CURRENT LIABILITIES

1,325,070

1,261,397

CREDITORS

Amounts falling due after more than one year

7

-

(57,138

)

PROVISIONS FOR LIABILITIES

(19,487

)

(33,072

)

NET ASSETS

1,305,583

1,171,187

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,305,581

1,171,185

1,305,583

1,171,187

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

M J Coles - Director

1.	STATUTORY INFORMATION

M J Coles Construction Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Short leasehold

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 October 2024

10,227

234,985

4,359

Additions

-

4,552

-

At 30 September 2025

10,227

239,537

4,359

DEPRECIATION

At 1 October 2024

5,613

74,290

3,565

Charge for year

1,153

40,617

794

At 30 September 2025

6,766

114,907

4,359

NET BOOK VALUE

At 30 September 2025

3,461

124,630

-

At 30 September 2024

4,614

160,695

794

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

156,483

6,287

412,341

Additions

-

3,846

8,398

At 30 September 2025

156,483

10,133

420,739

DEPRECIATION

At 1 October 2024

53,769

2,871

140,108

Charge for year

25,679

2,891

71,134

At 30 September 2025

79,448

5,762

211,242

NET BOOK VALUE

At 30 September 2025

77,035

4,371

209,497

At 30 September 2024

102,714

3,416

272,233

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

586,332

786,215

Other debtors

251,637

90,942

837,969

877,157

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

79,500

6,000

Hire purchase contracts

52,638

6,781

Trade creditors

349,794

302,588

Taxation and social security

151,076

193,322

Other creditors

294,755

168,719

927,763

677,410

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,500

Hire purchase contracts

-

52,638

-

57,138