REGISTERED NUMBER: |
H&J MARTIN CONSTRUCTION GROUP LIMITED |
Financial Statements for the Year Ended 31 March 2024 |
REGISTERED NUMBER: |
H&J MARTIN CONSTRUCTION GROUP LIMITED |
Financial Statements for the Year Ended 31 March 2024 |
H&J MARTIN CONSTRUCTION GROUP LIMITED (REGISTERED NUMBER: NI686300) |
Contents of the Financial Statements |
FOR THE YEAR ENDED 31 MARCH 2024 |
Page |
Company Information | 1 |
Statement of Financial Position | 2 |
Notes to the Financial Statements | 3 |
H&J MARTIN CONSTRUCTION GROUP LIMITED |
Company Information |
FOR THE YEAR ENDED 31 MARCH 2024 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
INDEPENDENT AUDITORS: |
Chartered Accountants and Statutory Auditors |
36-38 Northland Row |
Dungannon |
Co. Tyrone |
BT71 6AP |
H&J MARTIN CONSTRUCTION GROUP LIMITED (REGISTERED NUMBER: NI686300) |
Statement of Financial Position |
31 MARCH 2024 |
2024 | 2023 |
Notes | £ | £ |
NON-CURRENT ASSETS |
Investments | 5 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
The financial statements were approved by the Board of Directors and authorised for issue on |
H&J MARTIN CONSTRUCTION GROUP LIMITED (REGISTERED NUMBER: NI686300) |
Notes to the Financial Statements |
FOR THE YEAR ENDED 31 MARCH 2024 |
1. | STATUTORY INFORMATION |
H&J Martin Construction Group Limited is a |
2. | STATEMENT OF COMPLIANCE |
3. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The accounts are prepared under the historical cost convention modified when necessary to The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements. |
Investments in subsidiaries |
Investments in subsidiary undertakings are recognised at cost. |
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 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. |
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. |
Cash flow statement |
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company. |
Consolidated accounts |
The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts. |
4. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was NIL (2023 - NIL). |
H&J MARTIN CONSTRUCTION GROUP LIMITED (REGISTERED NUMBER: NI686300) |
Notes to the Financial Statements - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
5. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
COST |
At 1 April 2023 |
and 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
At 31 March 2023 |
The Company's investments at the Statement of Financial Position date in the share capital of companies include the following: |
Registered office: Rosemount House, 21-23 Sydenham Road, Belfast, BT3 9HA |
Nature of business: |
% |
Class of shares: | holding |
6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
The Auditors' Report was unqualified. |
for and on behalf of |
7. | ULTIMATE CONTROLLING PARTY |
The Lagan family is deemed to be the ultimate controlling party. |