1 October 2023 v2025.36.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP082190552023-10-012024-09-30082190552024-09-30082190552023-09-3008219055core:WithinOneYear2024-09-3008219055core:WithinOneYear2023-09-3008219055core:AfterOneYear2024-09-3008219055core:AfterOneYear2023-09-3008219055core:ShareCapital2024-09-3008219055core:ShareCapital2023-09-3008219055core:RetainedEarningsAccumulatedLosses2024-09-3008219055core:RetainedEarningsAccumulatedLosses2023-09-3008219055bus:Director12023-10-012024-09-3008219055bus:RegisteredOffice2023-10-012024-09-3008219055core:PlantMachinery2023-10-012024-09-3008219055core:OfficeEquipment2023-10-012024-09-3008219055core:MotorVehicles2023-10-012024-09-30082190552022-10-012023-09-3008219055core:IntangibleAssetsOtherThanGoodwill2024-09-3008219055core:IntangibleAssetsOtherThanGoodwill2023-10-0108219055core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3008219055core:IntangibleAssetsOtherThanGoodwill2023-09-3008219055core:PlantMachinery2023-10-0108219055core:PlantMachinery2024-09-3008219055core:PlantMachinery2023-09-300821905512023-10-012024-09-3008219055countries:EnglandWales2023-10-012024-09-3008219055bus:AuditExemptWithAccountantsReport2023-10-012024-09-3008219055bus:PrivateLimitedCompanyLtd2023-10-012024-09-3008219055bus:SmallEntities2023-10-012024-09-3008219055bus:FullAccounts2023-10-012024-09-30
Company registration number:
08219055
Mccombie Construction Ltd.
Unaudited Filleted Financial Statements for the year ended
30 September 2024
Proud Goulbourn Accountants Limited
Office 16, Hamilton Davies House, 117c Liverpool Road, Cadishead, Manchester, M44 5BG, United Kingdom
Mccombie Construction Ltd.
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Mccombie Construction Ltd.
Year ended
30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Mccombie Construction Ltd.
for the year ended
30 September 2024
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Mccombie Construction Ltd.
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Mccombie Construction Ltd.
and state those matters that we have agreed to state to the Board of Directors of
Mccombie Construction Ltd.
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Mccombie Construction Ltd.
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Mccombie Construction Ltd.
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Mccombie Construction Ltd.
. You consider that
Mccombie Construction Ltd.
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Mccombie Construction Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Proud Goulbourn Accountants Limited
Office 16, Hamilton Davies House
117c Liverpool Road
Cadishead
Manchester
M44 5BG
United Kingdom
Date:
20 May 2025
Mccombie Construction Ltd.
Statement of Financial Position
30 September 2024
20242023
Note££
Fixed assets    
Intangible assets 5
4,945
 
5,934
 
Tangible assets 6
86,097
 
82,676
 
91,042
 
88,610
 
Current assets    
Stocks
150,000
 
150,000
 
Debtors 7
408,750
 
364,768
 
Cash at bank and in hand
(10,652
)
31,866
 
548,098
 
546,634
 
Creditors: amounts falling due within one year 8
(443,876
)
(464,570
)
Net current assets
104,222
 
82,064
 
Total assets less current liabilities 195,264   170,674  
Creditors: amounts falling due after more than one year 9
(127,506
)
(144,923
)
Provisions for liabilities
(17,300
)
(15,275
)
Net assets
50,458
 
10,476
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
50,456
 
10,474
 
Shareholders funds
50,458
 
10,476
 
For the year ending
30 September 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
20 May 2025
, and are signed on behalf of the board by:
Mr Z Mccombie
Director
Company registration number:
08219055
Mccombie Construction Ltd.
Notes to the Financial Statements
Year ended
30 September 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
6 Blueworm Court
,
Winnington
,
Northwich
,
Cheshire
,
CW8 4UL
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
20% straight line
Office equipment
20% straight line
Motor vehicles
20% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
12
(2023:
13.00
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 October 2023
and
30 September 2024
9,890
 
Amortisation  
At
1 October 2023
3,956
 
Charge
989
 
At
30 September 2024
4,945
 
Carrying amount  
At
30 September 2024
4,945
 
At 30 September 2023
5,934
 

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 October 2023
318,688
 
Additions
45,378
 
At
30 September 2024
364,066
 
Depreciation  
At
1 October 2023
236,012
 
Charge
41,957
 
At
30 September 2024
277,969
 
Carrying amount  
At
30 September 2024
86,097
 
At 30 September 2023
82,676
 
Included in the net book value of fixed assets is £68,248 (2023: £52,533) relating to assets held under hire purchase contracts.

7 Debtors

20242023
££
Trade debtors
102,109
 
33,374
 
Other debtors
306,641
 
331,394
 
408,750
 
364,768
 

8 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
10,000
 
10,000
 
Trade creditors
87,051
 
18,470
 
Taxation and social security
87,063
 
71,089
 
Other creditors
259,762
 
365,011
 
443,876
 
464,570
 
Other creditors includes amounts due under hire purchase contracts of £21,525 (2023: £15,965)

9 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
6,666
 
16,667
 
Other creditors
120,840
 
128,256
 
127,506
 
144,923
 
Other creditors includes amounts due under hire purchase contracts of £40,481 (2023: £28,256)