2M Construction Management Limited

Registered number

07779539

Filleted Accounts

30 September 2025

Mattison & Co

Accountants

70 High Street

Chislehurst

Kent

BR7 5AQ

2M Construction Management Limited
Registered number:		07779539
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		15,331			20,733

Current assets
Debtors	4	75,866			56,571
Cash at bank and in hand		121,270			134,332
		197,136			190,903

Creditors: amounts falling due within one year	5	(47,780)			(27,641)

Net current assets			149,356			163,262

Net assets			164,687			183,995

Capital and reserves
Called up share capital			204			204
Profit and loss account			164,483			183,791

Shareholders' funds			164,687			183,995

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr P A Mulleady
Director
Approved by the board on 3 July 2026

2M Construction Management Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	8,937		26,600		35,537
	Additions	1,872		-		1,872
	At 30 September 2025	10,809		26,600		37,409

	Depreciation
	At 1 October 2024	8,154		6,650		14,804
	Charge for the year	624		6,650		7,274
	At 30 September 2025	8,778		13,300		22,078

	Net book value
	At 30 September 2025	2,031		13,300		15,331
	At 30 September 2024	783		19,950		20,733


4	Debtors			2025		2024
£					£

	Trade debtors			36,441		34,421
	Prepayments			39,425		22,150
				75,866		56,571


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Directors account			22,731		21,952
	Taxation and social security costs			25,049		5,689
				47,780		27,641


6	Related party transactions

	During the year the company paid dividends to all of its' shareholders as follows:
	Ordinary shares (200No)			6,000
	Ordinary A shares (1No)			0
	Ordinary B shares (1No)			45,000
	Ordinary C shares (1No)			15,000
	Ordinary D shares (1No)			20,000
				86,000

	The following dividends were paid to the Directors of the company:

	Mr M ledger			3,000
	Mr P Mulleady			48,000
				51,000

7	Other information

	2M Construction Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
	70 High Street
	Chislehurst
	Kent
	BR7 5AQ