REGISTERED NUMBER: 08366930 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MC STRUCTURAL ENGINEERS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

M Cocking

REGISTERED OFFICE:

Castleview 45 Dobcross New Road

Dobcross, Saddleworth

Oldham

Lancashire

OL3 5AY

REGISTERED NUMBER:

08366930 (England and Wales)

ACCOUNTANTS:

Jane Cooksey Limited

15/16 Boarshurst Bus. Park,

Boarshurst Lane, Greenfield

Oldham

Lancashire

OL3 7ER

FIXED ASSETS

Tangible assets

4

25,416

29,563

CURRENT ASSETS

Debtors

5

8,181

6,241

Cash at bank and in hand

9,615

7,459

17,796

13,700

CREDITORS

Amounts falling due within one year

6

27,837

21,208

NET CURRENT LIABILITIES

(10,041

)

(7,508

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,375

22,055

CREDITORS

Amounts falling due after more than one year

7

(23,783

)

(29,637

)

PROVISIONS FOR LIABILITIES

(1,334

)

(432

)

NET LIABILITIES

(9,742

)

(8,014

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(9,842

)

(8,114

)

SHAREHOLDERS' FUNDS

(9,742

)

(8,014

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 9 October 2026 and were signed by:

M Cocking - Director

1.	STATUTORY INFORMATION

Mc Structural Engineers Ltd. 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 represents net sales of services, excluding value added tax.

Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for it performance under these contracts.

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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

4,669

47,902

52,571

Additions

-

2,459

2,459

At 31 January 2026

4,669

50,361

55,030

DEPRECIATION

At 1 February 2025

1,868

21,140

23,008

Charge for year

467

6,139

6,606

At 31 January 2026

2,335

27,279

29,614

NET BOOK VALUE

At 31 January 2026

2,334

23,082

25,416

At 31 January 2025

2,801

26,762

29,563

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

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

36,418

DEPRECIATION

At 1 February 2025

13,111

Charge for year

4,661

At 31 January 2026

17,772

NET BOOK VALUE

At 31 January 2026

18,646

At 31 January 2025

23,307

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,444

4,920

Other debtors

1,737

1,321

8,181

6,241

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,667

4,000

Hire purchase contracts

3,187

3,187

Trade creditors

4,875

1,790

Taxation and social security

15,081

11,814

Other creditors

2,027

417

27,837

21,208

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,667

Hire purchase contracts

23,783

26,970

23,783

29,637

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

M Cocking

Balance outstanding at start of year

-

6,326

Amounts repaid

-

(6,326

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mc Structural Engineers Ltd. for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Mc Structural Engineers Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mc Structural Engineers Ltd. and state those matters that we have agreed to state to the director of Mc Structural Engineers Ltd. in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Mc Structural Engineers Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mc Structural Engineers Ltd.. You consider that Mc Structural Engineers 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 financial statements of Mc Structural Engineers 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 financial statements.

Jane Cooksey Limited

15/16 Boarshurst Bus. Park,

Boarshurst Lane, Greenfield

Oldham

Lancashire

OL3 7ER

9 October 2026