MCS Construction and Landscape Services Limited 31/12/2022 iXBRL

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED - Company Information

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Company registration number: 09337720

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

31 December 2022

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

DIRECTORS AND OTHER INFORMATION


	Director	Mr M C Stokes


	Company number	09337720


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	Woodlands Cottage
		Wolverley
		Wem
		Shropshire
		SY4 5NQ


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

YEAR ENDED 31 DECEMBER 2022

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MCS Construction and Landscape Services Limited for the year ended 31 December 2022 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of MCS Construction and Landscape Services Limited, as a body, in accordance with the terms of our engagement letter dated 18 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of MCS Construction and Landscape Services Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MCS Construction and Landscape Services Limited and its director as a body for our work or for this report.

It is your duty to ensure that MCS Construction and Landscape Services Limited 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 MCS Construction and Landscape Services Limited. You consider that MCS Construction and Landscape Services Limited 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 MCS Construction and Landscape Services Limited. 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.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

12 September 2023

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2022

		2022		2021
	Note	£	£	£	£

Fixed assets
Tangible assets	5	19,566		2,474
		_______		_______
			19,566		2,474

Current assets
Debtors	6	3,969		1,494
Cash at bank and in hand		2,710		3,085
		_______		_______
		6,679		4,579
Creditors: amounts falling due
within one year	7	( 8,269)		( 7,973)
		_______		_______
Net current liabilities			( 1,590)		( 3,394)
			_______		_______
Total assets less current liabilities			17,976		( 920)

Creditors: amounts falling due
after more than one year	8		( 18,962)		( 6,833)

Provisions for liabilities			( 3,718)		( 470)

			_______		_______
Net liabilities			( 4,704)		( 8,223)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			( 4,705)		( 8,224)
			_______		_______
Shareholder deficit			( 4,704)		( 8,223)
			_______		_______

For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 September 2023 , and are signed on behalf of the board by:

Mr M C Stokes

Director

Company registration number: 09337720

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31 DECEMBER 2022

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2021	1	( 6,652)	( 6,651)

Profit for the year		15,528	15,528
	_______	_______	_______
Total comprehensive income for the year	-	15,528	15,528

Dividends paid and payable		( 17,100)	( 17,100)
	_______	_______	_______
Total investments by and distributions to owners	-	( 17,100)	( 17,100)

	_______	_______	_______
At 31 December 2021 and 1 January 2022	1	( 8,224)	( 8,223)

Profit for the year		17,769	17,769
	_______	_______	_______
Total comprehensive income for the year	-	17,769	17,769

Dividends paid and payable		( 14,250)	( 14,250)
	_______	_______	_______
Total investments by and distributions to owners	-	( 14,250)	( 14,250)

	_______	_______	_______
At 31 December 2022	1	( 4,705)	( 4,704)
	_______	_______	_______

MCS CONSTRUCTION AND LANDSCAPE SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The Company is insolvent and is dependant upon the continued support of the Director. The company has paid illegal dividends during the year and the director is aware of the consequences.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services supplied, net of discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2021: 1 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2022	4,315	-	4,315
Additions	916	17,000	17,916
Disposals	( 25)	-	( 25)
	_______	_______	_______
At 31 December 2022	5,206	17,000	22,206
	_______	_______	_______
Depreciation
At 1 January 2022	1,841	-	1,841
Charge for the year	445	354	799
	_______	_______	_______
At 31 December 2022	2,286	354	2,640
	_______	_______	_______
Carrying amount
At 31 December 2022	2,920	16,646	19,566
	_______	_______	_______
At 31 December 2021	2,474	-	2,474
	_______	_______	_______

6. Debtors

	2022	2021
	£	£
Trade debtors	-	1,470
Other debtors	3,969	24
	_______	_______
	3,969	1,494
	_______	_______

7. Creditors: amounts falling due within one year

	2022	2021
	£	£
Bank loans and overdrafts	5,001	2,000
Corporation tax	864	3,729
Social security and other taxes	1,338	1,179
Other creditors	1,066	1,065
	_______	_______
	8,269	7,973
	_______	_______

8. Creditors: amounts falling due after more than one year

	2022	2021
	£	£
Bank loans and overdrafts	4,833	6,833
Other creditors	14,129	-
	_______	_______
	18,962	6,833
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2022
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr M C Stokes	( 81)	-	48	( 33)
		_______	_______	_______	_______

2021
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr M C Stokes	( 70)	( 11)	-	( 81)
		_______	_______	_______	_______