MCM F.R.C Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Financial Statements	4—6

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MCM F.R.C Limited

Accountants' Report

For the Period 4 April 2025 to 30 April 2026

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of MCM F.R.C Limited for the period 4 April 2025 to 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MCM F.R.C Limited for the period 4 April 2025 to 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.

This report is made solely to the directors of MCM F.R.C Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of MCM F.R.C Limited and state those matters that we have agreed to state to the directors of MCM F.R.C Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MCM F.R.C Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that MCM F.R.C Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of MCM F.R.C Limited . You consider that MCM F.R.C Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of MCM F.R.C Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

14/05/2026

GMH Chartered Accountants

Pavilion 3, Suite 2

St James Business Park

Paisley

Renfrewshire

PA3 3BB

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MCM F.R.C Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: SC843932

		30 April 2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	21,544
Cash at bank and in hand		42,029

		63,573
Creditors: Amounts Falling Due Within One Year	5	(50,956 )

NET CURRENT ASSETS (LIABILITIES)			12,617

TOTAL ASSETS LESS CURRENT LIABILITIES			12,617

NET ASSETS			12,617

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			12,517

SHAREHOLDERS' FUNDS			12,617

For the period ending 30 April 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 C McAusland Director	Mr M Robertson Director
14/05/2026

The notes on pages 4 to 6 form part of these financial statements.

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MCM F.R.C Limited

Notes to the Financial Statements

For the Period 4 April 2025 to 30 April 2026

Notes to the Financial Statements

1. General Information

MCM F.R.C Limited is a private company, limited by shares, incorporated in Scotland, registered number SC843932 . The registered office is Pavilion 3, Suite 2, St James Business Park, Paisley, Scotland, PA3 3BB.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company’s accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates of judgements used in the preparation of these financial statements.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes from the rendering of services. Turnover is reduced for estimated defects, rebates and other similar allowances.

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.

2.5. Financial Instruments

Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances and call deposits.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised within profit and loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the assets carrying amount and the present value of estimated future cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate of measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the assets carrying amount and the best estimate of the amount that the company would receive for the asset if it were sold at the balance sheet date.

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MCM F.R.C Limited

Notes to the Financial Statements (continued)

For the Period 4 April 2025 to 30 April 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Debtors

	30 April 2026
	£
Due within one year
Other debtors	13,876
VAT	7,668

	21,544

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026
	£
Corporation tax	4,578
Other creditors	44,490
Accruals and deferred income	327
Directors' loan accounts	1,561

	50,956

6. Share Capital

	30 April 2026
	£
Allotted, Called up and fully paid	100

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MCM F.R.C Limited

Notes to the Financial Statements (continued)

For the Period 4 April 2025 to 30 April 2026

7. Related Party Transactions

The company carried out trade via arms length transactions with MCM Formwork Services Limited, a company under common ownership and control of the directors. The balance due to MCM Formworks Limited is disclosed within Other creditors due within one year. The total net value of transactions completed within the year was £38,518 with a balance due at the reporting date of £44,489.

During the year under review, the directors operated loan accounts. The balance due to the directors at the balance sheet is disclosed within Other creditors due within one year. The balance due to the directors was £1,561 with the balance repayable on demand and interest free.

8. Controlling Party

The company is equally controlled by Mr C McAusland and Mr M Robertson with no one party having overall control.

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Directors	Mr C McAusland
	Mr M Robertson

Company Number	SC843932

Registered Office	Pavilion 3, Suite 2
	St James Business Park
	Paisley
	Scotland
	PA3 3BB

Accountants	GMH Chartered Accountants
	Pavilion 3, Suite 2
	St James Business Park
	Paisley
	Renfrewshire
	PA3 3BB