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Registered number: 12979691 MCL STRUCTURAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
MCL STRUCTURAL LIMITED REGISTERED NUMBER:12979691
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 23,168 |  | 4,425
|  |  | 23,168 |  | 4,425
Current assets |  |  |  |  |
Debtors | 5 | 61,264 |  | 69,591 |
Cash at bank and in hand |  | 167,922 |  | 49,878 |
|  | 229,186 |  | 119,469 |
Creditors: amounts falling due within one year | 6 | (126,249) |  | (73,078) |
Net current assets |  |  | 102,937 |  | 46,391
Total assets less current liabilities |  |  | 126,105 |  | 50,816
Net assets |  |  | 126,105 |  | 50,816
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 126,104 |  | 50,815
|  |  | 126,105 |  | 50,816
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2026.
___________________________ Daniel Michael Higgins
Director
The notes on pages 3 to 7 form part of these financial statements. Page 1
MCL STRUCTURAL LIMITED REGISTERED NUMBER:12979691
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 Page 2
MCL STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
MCL Structural Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, England, NW10 3JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the director have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Turnover
Turnover represents amounts chargeable net of value added tax and related sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
MCL STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
MCL STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 November 2024 | 4,500
| Additions | 21,993
| At 31 October 2025 | 26,493
| Depreciation |
| At 1 November 2024 | 75
| Charge for the year on owned assets | 3,250
| At 31 October 2025 | 3,325
| Net book value |
| At 31 October 2025 | 23,168
| At 31 October 2024 | 4,425
Page 5
MCL STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 41,555 | 57,797
| Other debtors | 19,709 | 11,794
|  | 61,264 | 69,591
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Credit card | 251 | -
| Trade creditors | 20,414 | 24,823
| Corporation tax | 46,503 | 17,908
| Other taxation and social security | 32,135 | 17,217
| Other creditors | 9,286 | 5,829
| Accruals | 17,660 | 7,301
|  | 126,249 | 73,078
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Profit and loss account
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Brought forward | 50,815 | (19,295)
| Profit or (loss) for the year | 111,289 | 70,110
| Dividends paid | (36,000) | -
|  | 126,104 | 50,815
9. | Related party transactions
| Director has taken a dividend of £36,000 (2024: £Nil).
Page 6
MCL STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Post balance sheet events
There are no events since the year end which materially affected the company.
11. | Controlling party
Daniel Higgins owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.
Page 7