Mega Construction (Midlands) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09496297 (England and Wales)

MEGA CONSTRUCTION (MIDLANDS) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTOR:

Mr Petrit Cekrezi

REGISTERED OFFICE:

184B Haslucks Green Road

Shirley

Solihull

West Midlands

B90 2LN

REGISTERED NUMBER:

09496297 (England and Wales)

ACCOUNTANTS:

Shareef

Chartered Accountants

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Shareef

Chartered Accountants

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

12 June 2026

FIXED ASSETS

Tangible assets

4

479,303

503,125

CURRENT ASSETS

Stocks

290,243

186,120

Debtors

5

2,390,341

1,631,598

Cash at bank and in hand

366,718

1,455,125

3,047,302

3,272,843

CREDITORS

Amounts falling due within one year

6

559,682

1,050,770

NET CURRENT ASSETS

2,487,620

2,222,073

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,966,923

2,725,198

CREDITORS

Amounts falling due after more than one
year

7

9,930

26,503

NET ASSETS

2,956,993

2,698,695

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

2,956,693

2,698,395

SHAREHOLDERS' FUNDS

2,956,993

2,698,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 June 2026 and were signed by:

Mr Petrit Cekrezi - Director

1.	STATUTORY INFORMATION

Mega Construction (Midlands) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

322,274

328,059

650,333

Additions

-

29,090

Disposals

-

(19,000

)

(19,000

)

At 31 March 2026

322,274

338,149

660,423

DEPRECIATION

At 1 April 2025

-

147,208

Charge for year

-

43,184

Eliminated on disposal

-

(9,272

)

(9,272

)

At 31 March 2026

-

181,120

NET BOOK VALUE

At 31 March 2026

322,274

157,029

479,303

At 31 March 2025

322,274

180,851

503,125

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

99,940

Transfer to ownership

(31,395

)

At 31 March 2026

68,545

DEPRECIATION

At 1 April 2025

30,871

Charge for year

14,697

Transfer to ownership

(18,150

)

At 31 March 2026

27,418

NET BOOK VALUE

At 31 March 2026

41,127

At 31 March 2025

69,069

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

1,000

Amounts owed by connected companies

1,456,175

488,059

Other debtors

933,166

1,142,539

2,390,341

1,631,598

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

16,573

24,548

Trade creditors

133,952

452,241

Taxation and social security

293,450

254,766

Other creditors

115,707

319,215

559,682

1,050,770

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

9,930

26,503

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

Mr Petrit Cekrezi

Balance outstanding at start of year

201,959

206,318

Amounts repaid

(27,799

)

(4,359

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

174,160

201,959