1 November 2024 false No description of principal activity Taxfiler 2024.6 12280052 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12280052 2024-10-31 12280052 2024-11-01 2025-10-31 12280052 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12280052 business:FilletedAccounts 2024-11-01 2025-10-31 12280052 2025-10-31 12280052 2024-10-31 12280052 core:WithinOneYear 2025-10-31 12280052 core:WithinOneYear 2024-10-31 12280052 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 12280052 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 12280052 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 12280052 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 12280052 core:PreviouslyStatedAmount 2025-10-31 12280052 core:PreviouslyStatedAmount 2024-10-31 12280052 business:SmallEntities 2024-11-01 2025-10-31 12280052 business:Director1 2024-11-01 2025-10-31 12280052 countries:EnglandWales 2024-11-01 2025-10-31 12280052 business:RegisteredOffice 2024-11-01 2025-10-31 12280052 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 12280052 (England and Wales)
M CONSTRUCT LIMITED Unaudited accounts for the year ended 31 October 2025
M CONSTRUCT LIMITED Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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M CONSTRUCT LIMITED Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
43,333
30,528
Cash at bank and in hand
67,259
37,596
110,592
68,124
Creditors: amounts falling due within one year
5
(76,006)
(60,097)
Net current assets
34,586
8,027
Net assets
34,586
8,027
Capital and reserves
Called up share capital
1
1
Profit and loss account
34,585
8,026
Shareholders' funds
34,586
8,027
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 March 2026 and were signed on its behalf by
Ionut Stoica Director Company Registration No. 12280052
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M CONSTRUCT LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
M CONSTRUCT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12280052. The registered office is Box 13 Mail Box Etc. , 18 High Street, High Wycombe, HP11 2BE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
248
152
Trade debtors
569
7,656
Other debtors
42,516
22,720
43,333
30,528
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
1,848
Taxes and social security
25,519
19,249
Loans from directors
57
70
Accruals
50,430
38,930
76,006
60,097
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M CONSTRUCT LIMITED Notes to the Accounts for the year ended 31 October 2025
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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