IRIS Accounts Production v24.3.2.46 10103353 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh101033532023-04-30101033532024-04-30101033532023-05-012024-04-30101033532022-04-30101033532022-05-012023-04-30101033532023-04-3010103353ns15:EnglandWales2023-05-012024-04-3010103353ns14:PoundSterling2023-05-012024-04-3010103353ns10:Director12023-05-012024-04-3010103353ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3010103353ns10:SmallEntities2023-05-012024-04-3010103353ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3010103353ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3010103353ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3010103353ns10:FullAccounts2023-05-012024-04-3010103353ns10:Director22023-05-012024-04-3010103353ns10:RegisteredOffice2023-05-012024-04-3010103353ns5:CurrentFinancialInstruments2024-04-3010103353ns5:CurrentFinancialInstruments2023-04-3010103353ns5:Non-currentFinancialInstruments2024-04-3010103353ns5:Non-currentFinancialInstruments2023-04-3010103353ns5:ShareCapital2024-04-3010103353ns5:ShareCapital2023-04-3010103353ns5:RetainedEarningsAccumulatedLosses2024-04-3010103353ns5:RetainedEarningsAccumulatedLosses2023-04-3010103353ns5:PlantMachinery2023-05-012024-04-3010103353ns5:MotorVehicles2023-05-012024-04-3010103353ns5:ComputerEquipment2023-05-012024-04-3010103353ns5:PlantMachinery2023-04-3010103353ns5:MotorVehicles2023-04-3010103353ns5:ComputerEquipment2023-04-3010103353ns5:PlantMachinery2024-04-3010103353ns5:MotorVehicles2024-04-3010103353ns5:ComputerEquipment2024-04-3010103353ns5:PlantMachinery2023-04-3010103353ns5:MotorVehicles2023-04-3010103353ns5:ComputerEquipment2023-04-3010103353ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3010103353ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3010103353ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-04-3010103353ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-04-30
REGISTERED NUMBER: 10103353 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

McCauley Construction Ltd

McCauley Construction Ltd (Registered number: 10103353)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


McCauley Construction Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr D J McCauley
Mrs R H McCauley





REGISTERED OFFICE: 4 Sandhurst Villas
Sandhurst Road
Charlton Kings
Cheltenham
Gloucestershire
GL52 6LJ





REGISTERED NUMBER: 10103353 (England and Wales)





ACCOUNTANTS: Francis & Co
Second Floor
123 Promenade
Cheltenham
Gloucestershire
GL50 1NW

McCauley Construction Ltd (Registered number: 10103353)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,546 4,727

CURRENT ASSETS
Stocks 5 61,955 49,765
Debtors 6 1,326 24,537
Cash at bank 11,510 103
74,791 74,405
CREDITORS
Amounts falling due within one year 7 69,457 61,784
NET CURRENT ASSETS 5,334 12,621
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,880

17,348

CREDITORS
Amounts falling due after more than one
year

8

8,667

16,667
NET ASSETS 213 681

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 113 581
SHAREHOLDERS' FUNDS 213 681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

McCauley Construction Ltd (Registered number: 10103353)

Balance Sheet - continued
30 April 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2024 and were signed on its behalf by:





Mr D J McCauley - Director


McCauley Construction Ltd (Registered number: 10103353)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

McCauley Construction 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 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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 13,100 10,672 607 24,379
DEPRECIATION
At 1 May 2023 9,991 9,054 607 19,652
Charge for year 777 404 - 1,181
At 30 April 2024 10,768 9,458 607 20,833
NET BOOK VALUE
At 30 April 2024 2,332 1,214 - 3,546
At 30 April 2023 3,109 1,618 - 4,727

McCauley Construction Ltd (Registered number: 10103353)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. STOCKS
30.4.24 30.4.23
£    £   
Stocks 61,955 49,765

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 15,995
Other debtors 1,326 8,542
1,326 24,537

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 9) 16,723 22,541
Trade creditors 3,528 4,771
Tax 27,512 25,771
VAT 21,694 6,890
Credit card - 1,811
69,457 61,784

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 9) 8,667 16,667

9. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 8,723 14,541
Bank loans 8,000 8,000
16,723 22,541

Amounts falling due between two and five years:
Bank loans - 2-5 years 8,667 16,667

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D J McCauley.