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Registration number: 06419109

A P Donohue Construction (NW) Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 November 2023

 

A P Donohue Construction (NW) Ltd

Contents

Company Information

1

Directors' Report

2

Accountants' Report

3

Profit and Loss Account

4

Balance Sheet

5 to 6

Notes to the Unaudited Financial Statements

7 to 11

 

A P Donohue Construction (NW) Ltd

Company Information

Directors

Mr AP Donohue

Mrs L Donohue

Company secretary

Mr AP Donohue

Registered office

1 Old Hall Street
1st Floor
Liverpool
L3 9HF

Accountants

Williamson Croft (Liverpool) Ltd
Chartered Certified Accountants
1 Old Hall Street
1st Floor
Liverpool
L3 9HF

 

A P Donohue Construction (NW) Ltd

Directors' Report for the Year Ended 30 November 2023

The directors present their report and the financial statements for the year ended 30 November 2023.

Directors of the company

The directors who held office during the year were as follows:

Mr AP Donohue - Company secretary and director

Mrs L Donohue

Principal activity

The principal activity of the company is other building completion and finishing

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 13 June 2024 and signed on its behalf by:
 

.........................................
Mr AP Donohue
Company secretary and director

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
A P Donohue Construction (NW) Ltd
for the Year Ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A P Donohue Construction (NW) Ltd for the year ended 30 November 2023 as set out on pages 4 to 11 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of A P Donohue Construction (NW) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A P Donohue Construction (NW) Ltd and state those matters that we have agreed to state to the Board of Directors of A P Donohue Construction (NW) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://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 A P Donohue Construction (NW) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A P Donohue Construction (NW) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A P Donohue Construction (NW) Ltd. You consider that A P Donohue Construction (NW) 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 accounts of A P Donohue Construction (NW) 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 accounts.

......................................

Williamson Croft (Liverpool) Ltd
Chartered Certified Accountants
1 Old Hall Street
1st Floor
Liverpool
L3 9HF

13 June 2024

 

A P Donohue Construction (NW) Ltd

Profit and Loss Account for the Year Ended 30 November 2023

Note

2023
£

2022
£

Turnover

 

105,971

105,330

Cost of sales

 

(16,117)

(19,615)

Gross profit

 

89,854

85,715

Administrative expenses

 

(34,850)

(41,439)

Operating profit

 

55,004

44,276

Interest payable and similar expenses

 

(50)

(425)

Profit before tax

4

54,954

43,851

Tax on profit

 

(10,697)

(8,534)

Profit for the financial year

 

44,257

35,317

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

A P Donohue Construction (NW) Ltd

(Registration number: 06419109)
Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

1

5

Current assets

 

Debtors

6

12,952

4,391

Cash at bank and in hand

 

84,659

101,025

 

97,611

105,416

Creditors: Amounts falling due within one year

7

(48,868)

(77,724)

Net current assets

 

48,743

27,692

Total assets less current liabilities

 

48,744

27,697

Creditors: Amounts falling due after more than one year

7

(19,240)

(22,450)

Net assets

 

29,504

5,247

Capital and reserves

 

Called up share capital

10

10

Retained earnings

29,494

5,237

Shareholders' funds

 

29,504

5,247

For the financial year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

A P Donohue Construction (NW) Ltd

(Registration number: 06419109)
Balance Sheet as at 30 November 2023

Approved and authorised by the Board on 13 June 2024 and signed on its behalf by:
 

.........................................
Mr AP Donohue
Company secretary and director

 

A P Donohue Construction (NW) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Old Hall Street
1st Floor
Liverpool
L3 9HF
United Kingdom

These financial statements were authorised for issue by the Board on 13 June 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

A P Donohue Construction (NW) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

A P Donohue Construction (NW) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 3).

4

Profit before tax

Arrived at after charging/(crediting)

2023
£

2022
£

Depreciation expense

5

1,066

 

A P Donohue Construction (NW) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

5

Tangible assets

Plant and machinery
£

Total
£

Cost or valuation

At 1 December 2022

14,435

14,435

At 30 November 2023

14,435

14,435

Depreciation

At 1 December 2022

14,430

14,430

Charge for the year

4

4

At 30 November 2023

14,434

14,434

Carrying amount

At 30 November 2023

1

1

At 30 November 2022

5

5

6

Debtors

Current

2023
£

2022
£

Other debtors

12,952

4,391

 

12,952

4,391

 

A P Donohue Construction (NW) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

7

Creditors

Note

2023
£

2022
£

Due within one year

 

Loans and borrowings

4,130

5,000

Taxation and social security

 

10,697

8,946

Accruals and deferred income

 

1,425

752

Other creditors

 

32,616

63,026

 

48,868

77,724

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

19,240

22,450