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REGISTERED NUMBER: 09528210 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED

MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Report of the Directors 2

Statement of Financial Position 3

Notes to the Financial Statements 5


MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Miss S Deeney Mcmanus
L G Mcmanus





REGISTERED OFFICE: Rowood Farm Lodge
Burtons Lane
Chalfont St Giles
HP8 4BA





REGISTERED NUMBER: 09528210 (England and Wales)





ACCOUNTANTS: Integral Associates Limited
Unit 25 Sarum Complex
Salisbury Road
Uxbridge
Middlesex
UB8 2RZ

MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)

Report of the Directors
for the Year Ended 31 March 2024

The directors present their report with the financial statements of the company for the year ended 31 March 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of construction and project management.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2023 to the date of this report.

Miss S Deeney Mcmanus
L G Mcmanus

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

ON BEHALF OF THE BOARD:





L G Mcmanus - Director


29 August 2024

MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,353,781 1,322,104

CURRENT ASSETS
Stocks - 504,028
Debtors 5 1,582,537 236,625
Cash at bank and in hand 1,559,274 1,106,419
3,141,811 1,847,072
CREDITORS
Amounts falling due within one year 6 1,381,551 867,899
NET CURRENT ASSETS 1,760,260 979,173
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,114,041

2,301,277

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 3,113,941 2,301,177
SHAREHOLDERS' FUNDS 3,114,041 2,301,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)

Statement of Financial Position - continued
31 March 2024


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 29 August 2024 and were signed on its behalf by:





L G Mcmanus - Director


MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

MCMANUS PROJECTS AND DEVELOPMENTS 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 10% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 statement of financial position date.


MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 11 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 1,263,006 13,950 1,219 91,059 1,369,234
Additions - - - 73,500 73,500
At 31 March 2024 1,263,006 13,950 1,219 164,559 1,442,734
DEPRECIATION
At 1 April 2023 - 7,412 1,097 38,621 47,130
Charge for year - 653 30 41,140 41,823
At 31 March 2024 - 8,065 1,127 79,761 88,953
NET BOOK VALUE
At 31 March 2024 1,263,006 5,885 92 84,798 1,353,781
At 31 March 2023 1,263,006 6,538 122 52,438 1,322,104

MCMANUS PROJECTS AND DEVELOPMENTS
LIMITED (Registered number: 09528210)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 1,366,926 -
Other debtors 215,611 236,625
1,582,537 236,625

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 695,554 560,542
Taxation and social security 443,696 296,220
Other creditors 242,301 11,137
1,381,551 867,899

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary Shares £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 April 2023 2,301,177
Profit for the year 1,312,764
Dividends (500,000 )
At 31 March 2024 3,113,941

9. ULTIMATE CONTROLLING PARTY

The controlling party is L G Mcmanus.