9M CONSTRUCTION LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08078779

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		138,118		151,549

			138,118		151,549
CURRENT ASSETS
Stocks	5	438,500		255,000
Debtors	6	55,519		19,884
Cash at bank and in hand		107		6,099

		494,126		280,983
Creditors: Amounts Falling Due Within One Year	7	(645,739 )		(353,685 )

NET CURRENT ASSETS (LIABILITIES)			(151,613 )		(72,702 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,495 )		78,847

Creditors: Amounts Falling Due After More Than One Year	8		(52,169 )		(44,172 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(26,186 )		(28,795 )

NET (LIABILITIES)/ASSETS			(91,850 )		5,880

CAPITAL AND RESERVES
Called up share capital	10		4		4
Profit and Loss Account			(91,854 )		5,876

SHAREHOLDERS' FUNDS			(91,850)		5,880

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9M CONSTRUCTION LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J R Moriarty

Director

27 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

9M CONSTRUCTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08078779 . The registered office is Marsh House, Upper Heyford, Northampton, NN7 3FF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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9M CONSTRUCTION LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	150,280	139,717	289,997
Additions	21,531	83,794	105,325
Disposals	(32,839 )	(90,991 )	(123,830 )

As at 31 March 2026	138,972	132,520	271,492

Depreciation
As at 1 April 2025	83,263	55,185	138,448
Provided during the period	14,287	25,948	40,235
Disposals	(18,855 )	(26,454 )	(45,309 )

As at 31 March 2026	78,695	54,679	133,374

Net Book Value
As at 31 March 2026	60,277	77,841	138,118

As at 1 April 2025	67,017	84,532	151,549

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	42,588	31,979
Motor Vehicles	76,779	70,237

	119,367	102,216

5. Stocks

	2026	2025
	£	£
Work in progress	438,500	255,000

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9M CONSTRUCTION LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,186	15,461
Other debtors	32,333	4,423

	55,519	19,884

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	17,250	18,080
Trade creditors	125,576	43,423
Bank loans and overdrafts	45,057	10,000
Other creditors	443,985	253,103
Taxation and social security	13,871	29,079

	645,739	353,685

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	52,169	42,505
Bank loans	-	1,667

	52,169	44,172

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,250	18,080
Later than one year and not later than five years	52,169	42,505

	69,419	60,585

	69,419	60,585

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

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