MCL Building & Civil Engineering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC397866 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

MCL Building & Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S McLatchie

SECRETARY:

Mrs H V McLatchie

REGISTERED OFFICE:

Prior Cottage

Holmwood

Kirkpatrick Fleming

Annan

DUMFRIESSHIRE

DG11 3AU

REGISTERED NUMBER:

SC397866 (Scotland)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Tangible assets

4

273,403

250,613

CURRENT ASSETS

Stocks

89,969

157,823

Debtors

5

32,383

66,227

Cash at bank

109,931

98,925

232,283

322,975

CREDITORS

Amounts falling due within one year

6

106,449

170,540

NET CURRENT ASSETS

125,834

152,435

TOTAL ASSETS LESS CURRENT LIABILITIES

399,237

403,048

PROVISIONS FOR LIABILITIES

28,605

24,275

NET ASSETS

370,632

378,773

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

370,432

378,573

370,632

378,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 24 September 2026 and were signed by:

Mr S McLatchie - Director

1.	STATUTORY INFORMATION

MCL Building & Civil Engineering Limited is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 May 2025

122,848

199,859

83,625

6,157

412,489

Additions

-

23,334

38,640

-

61,974

Disposals

-

(22,712

)

-

(22,712

)

At 30 April 2026

122,848

223,193

99,553

6,157

451,751

DEPRECIATION

At 1 May 2025

-

110,372

45,347

6,157

161,876

Charge for year

-

16,923

18,219

-

35,142

Eliminated on disposal

-

(18,670

)

-

(18,670

)

At 30 April 2026

-

127,295

44,896

6,157

178,348

NET BOOK VALUE

At 30 April 2026

122,848

95,898

54,657

-

273,403

At 30 April 2025

122,848

89,487

38,278

-

250,613

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

Trade debtors

2,775

27,230

Other debtors

29,608

38,997

32,383

66,227

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

Trade creditors

69,828

134,943

Taxation and social security

9,053

6,906

Other creditors

27,568

28,691

106,449

170,540

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30/4/26

30/4/25

£

Mr S McLatchie

Balance outstanding at start of year

18,150

11,551

Amounts advanced

64,234

70,165

Amounts repaid

(67,644

)

(63,566

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

14,740

18,150

8.	RELATED PARTY DISCLOSURES

The company was under the control of its director, Mr S McLatchie, throughout the current and previous period.

During the year the company had a loan with Mr S McLatchie as shown in the 'Director's advances, credits and guarantees' note . This loan is interest free, unsecured and repayable on demand.