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Registered number: 14846193
Mechanical Electrical Civils Utilities Ltd
Financial Statements
For The Year Ended 31 May 2026
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14846193
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 49,952 2,400
49,952 2,400
CURRENT ASSETS
Debtors 4 116,429 89,262
Cash at bank and in hand 268,131 3,192
384,560 92,454
Creditors: Amounts Falling Due Within One Year 5 (198,497 ) (39,835 )
NET CURRENT ASSETS (LIABILITIES) 186,063 52,619
TOTAL ASSETS LESS CURRENT LIABILITIES 236,015 55,019
Creditors: Amounts Falling Due After More Than One Year 6 (40,525 ) -
NET ASSETS 195,490 55,019
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 195,290 54,819
SHAREHOLDERS' FUNDS 195,490 55,019
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For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 B Cullen
Director
1 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Motor Vehicles 20% straight line
Computer Equipment 20% straight line
1.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2025: 1)
2 1
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3. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 June 2025 3,000 - 3,000
Additions 61,315 1,125 62,440
Disposals (3,000 ) - (3,000 )
As at 31 May 2026 61,315 1,125 62,440
Depreciation
As at 1 June 2025 600 - 600
Provided during the period 12,263 225 12,488
Disposals (600 ) - (600 )
As at 31 May 2026 12,263 225 12,488
Net Book Value
As at 31 May 2026 49,052 900 49,952
As at 1 June 2025 2,400 - 2,400
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 106,649 88,670
Other debtors 9,780 592
116,429 89,262
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 14,995 -
Trade creditors 73,112 -
Other creditors 8,893 666
Taxation and social security 101,497 39,169
198,497 39,835
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 40,525 -
40,525 -
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7. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The maturity of these amounts is as follows:
Within one year 14,995 -
Between one and five years 40,525 -
55,520 -
55,520 -
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
9. General Information
Mechanical Electrical Civils Utilities Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14846193 . The registered office is Suite A, 1st Floor, Unit 1, Eurogate Business Park, Ashford, Kent, TN24 8XW.
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