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REGISTERED NUMBER: 02151336 (England and Wales)















Financial Statements For The Year Ended 28th July 2023

for

M J Rooney Construction Limited

M J Rooney Construction Limited (Registered number: 02151336)






Contents of the Financial Statements
For The Year Ended 28th July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


M J Rooney Construction Limited

Company Information
For The Year Ended 28th July 2023







DIRECTORS: D F Rooney
E M Rooney
C J Rooney





REGISTERED OFFICE: 46 Broad Lawn
New Eltham
London
SE9 3XD





REGISTERED NUMBER: 02151336 (England and Wales)





ACCOUNTANTS: Baker Britt
Chartered Accountants
63 High Street
Chislehurst
Kent
BR7 5BE

M J Rooney Construction Limited (Registered number: 02151336)

Balance Sheet
28th July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 259,747 121,413

CURRENT ASSETS
Debtors 5 491,401 724,906
Cash at bank 693,603 562,959
1,185,004 1,287,865
CREDITORS
Amounts falling due within one year 6 591,330 574,265
NET CURRENT ASSETS 593,674 713,600
TOTAL ASSETS LESS CURRENT
LIABILITIES

853,421

835,013

PROVISIONS FOR LIABILITIES 3,706 7,668
NET ASSETS 849,715 827,345

CAPITAL AND RESERVES
Called up share capital 36 36
Capital reserves 2 2
Retained earnings 849,677 827,307
SHAREHOLDERS' FUNDS 849,715 827,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26th March 2024 and were signed on its behalf by:



D F Rooney - Director


M J Rooney Construction Limited (Registered number: 02151336)

Notes to the Financial Statements
For The Year Ended 28th July 2023

1. STATUTORY INFORMATION

M J Rooney Construction 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.
Land and buildings - 2% on cost
Plant and machinery etc - 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
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 13 (2022 - 14 ) .

M J Rooney Construction Limited (Registered number: 02151336)

Notes to the Financial Statements - continued
For The Year Ended 28th July 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 29th July 2022 72,633 254,558 327,191
Additions 162,791 1,332 164,123
At 28th July 2023 235,424 255,890 491,314
DEPRECIATION
At 29th July 2022 20,342 185,436 205,778
Charge for year 3,308 22,481 25,789
At 28th July 2023 23,650 207,917 231,567
NET BOOK VALUE
At 28th July 2023 211,774 47,973 259,747
At 28th July 2022 52,291 69,122 121,413

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 203,941 71,072
Amounts recoverable on contract 266,565 634,449
Other debtors 20,895 19,385
491,401 724,906

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 35,210 47,194
Trade creditors 145,805 181,851
Taxation and social security 228,696 134,737
Other creditors 181,619 210,483
591,330 574,265