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REGISTERED NUMBER: 05215320 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 August 2024

for

JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED

JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED (REGISTERED NUMBER: 05215320)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED

Company Information
FOR THE YEAR ENDED 31 AUGUST 2024







Directors: Mr J McGuire
Mr T McGuire





Secretary: Mrs M McGuire





Registered office: 72 Baker Street
Wigan
Lancashire
WN3 5HQ





Registered number: 05215320 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED (REGISTERED NUMBER: 05215320)

Balance Sheet
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,225 48,708

CURRENT ASSETS
Debtors 5 89,111 -
Cash at bank and in hand 130,895 187,816
220,006 187,816
CREDITORS
Amounts falling due within one year 6 99,123 75,759
NET CURRENT ASSETS 120,883 112,057
TOTAL ASSETS LESS CURRENT
LIABILITIES

179,108

160,765

CREDITORS
Amounts falling due after more than one
year

7

(6,000

)

(22,000

)

PROVISIONS FOR LIABILITIES 8 (11,063 ) (9,255 )
NET ASSETS 162,045 129,510

CAPITAL AND RESERVES
Called up share capital 9 98 1
Retained earnings 161,947 129,509
SHAREHOLDERS' FUNDS 162,045 129,510

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

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

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2025 and were signed on its behalf by:





Mr J McGuire - Director


JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED (REGISTERED NUMBER: 05215320)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

John McGuire Building & Maintenance 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED (REGISTERED NUMBER: 05215320)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 131,308 3,871 135,179
Additions 22,990 459 23,449
At 31 August 2024 154,298 4,330 158,628
DEPRECIATION
At 1 September 2023 84,213 2,258 86,471
Charge for year 13,690 242 13,932
At 31 August 2024 97,903 2,500 100,403
NET BOOK VALUE
At 31 August 2024 56,395 1,830 58,225
At 31 August 2023 47,095 1,613 48,708

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 17,611 -
Other debtors 71,500 -
89,111 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 8,000 -
Trade creditors 23,611 20,154
Taxation and social security 47,541 50,960
Other creditors 19,971 4,645
99,123 75,759

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 6,000 22,000

8. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 11,063 9,255

Deferred
tax
£   
Balance at 1 September 2023 9,255
Provided during year 1,808
Balance at 31 August 2024 11,063

JOHN MCGUIRE BUILDING & MAINTENANCE
LIMITED (REGISTERED NUMBER: 05215320)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
99 Ordinary £0.99 98 1
1 Ordinary A £0.01 - -
98 1

The following shares were allotted and fully paid for cash at par during the year:

98 Ordinary shares of £0.99 each
1 Ordinary A shares of £0.01 each