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REGISTERED NUMBER: NI686300 (Northern Ireland)















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: Jill Harrower-Steele
Kevin Anthony Lagan
David Ramsey





REGISTERED OFFICE: Rosemount House
21-23 Sydenham Road
Belfast
Co. Antrim
BT3 9HA





REGISTERED NUMBER: NI686300 (Northern Ireland)





INDEPENDENT AUDITORS: CavanaghKelly
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 1,200,001 1,200,001
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,200,001

1,200,001

CAPITAL AND RESERVES
Called up share capital 1,200,001 1,200,001
1,200,001 1,200,001

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 4 December 2024 and were signed on its behalf by:





David Ramsey - Director


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 private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

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 1,200,001
NET BOOK VALUE
At 31 March 2024 1,200,001
At 31 March 2023 1,200,001

The Company's investments at the Statement of Financial Position date in the share capital of companies include the following:

H & J Martin Construction Limited
Registered office: Rosemount House, 21-23 Sydenham Road, Belfast, BT3 9HA
Nature of business: Construction
%
Class of shares: holding
Ordinary 100.00

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Auditors' Report was unqualified.

Mr. Ryan Falls (F.C.A) (Senior Statutory Auditor)
for and on behalf of CavanaghKelly

7. ULTIMATE CONTROLLING PARTY

The Lagan family is deemed to be the ultimate controlling party.