Company Registration No. 10238997 (England and Wales)
M&C Developments NE Ltd.
Unaudited accounts
for the year ended 30 November 2025
M&C Developments NE Ltd.
Unaudited accounts
Contents
M&C Developments NE Ltd.
Company Information
for the year ended 30 November 2025
Director
Christopher Paton
Company Number
10238997 (England and Wales)
Registered Office
40 Warton Terrace
Newcastle upon Tyne
Tyne and Wear
NE6 5LS
England
Accountants
RAE Business Services (Yorkshire) Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
M&C Developments NE Ltd.
Accountants' report
Accountants' report to the director of M&C Developments NE Ltd. on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
M&C Developments NE Ltd. for the year ended
30 November 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of M&C Developments NE Ltd., as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of M&C Developments NE Ltd. and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M&C Developments NE Ltd. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M&C Developments NE Ltd. 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 of M&C Developments NE Ltd.. You consider that M&C Developments NE Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M&C Developments NE Ltd.. 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.
RAE Business Services (Yorkshire) Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
30 July 2026
M&C Developments NE Ltd.
Statement of financial position
as at 30 November 2025
Cash at bank and in hand
415
6,305
Creditors: amounts falling due within one year
(129,047)
(145,741)
Net current assets
217,297
210,362
Total assets less current liabilities
217,315
210,380
Creditors: amounts falling due after more than one year
(278,631)
(279,710)
Net liabilities
(61,316)
(69,330)
Called up share capital
100
100
Profit and loss account
(61,416)
(69,430)
Shareholders' funds
(61,316)
(69,330)
For the year ending 30 November 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 28 August 2026 and were signed on its behalf by
Christopher Paton
Director
Company Registration No. 10238997
M&C Developments NE Ltd.
Notes to the Accounts
for the year ended 30 November 2025
M&C Developments NE Ltd. is a private company, limited by shares, registered in England and Wales, registration number 10238997. The registered office is 40 Warton Terrace, Newcastle upon Tyne, Tyne and Wear, NE6 5LS, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% on cost
4
Tangible fixed assets
Computer equipment
5
Investments
Subsidiary undertakings
Valuation at 1 December 2024
18
Valuation at 30 November 2025
18
M&C Developments NE Ltd.
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Trade debtors
36,071
70,269
Accrued income and prepayments
-
56,500
Other debtors
58,028
32,269
Amounts falling due after more than one year
Amounts due from group undertakings etc.
35,919
14,988
Other debtors
214,180
172,723
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
16,166
10,259
Other creditors
87,552
87,545
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
256,188
251,198
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans to Director
(63)
23,248
-
23,185
The directors loan was fully repaid in Apr2026. Interest at 3.75% on balances over £10,000 has been charged.
10
Transactions with related parties
Included in long term debtors are amounts of £214,180 (2024- £148.885) owed by related companies.
Included in long term creditors are amounts of £256,188 (2024 - £251,198) owed to related companies.
No interest has been charged.
11
Average number of employees
During the year the average number of employees was 6 (2024: 6).