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Registered number: 03104047
McKENNA BUILDING CONTRACTORS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Sadler Davies
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03104047
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,533 14,666
8,533 14,666
CURRENT ASSETS
Stocks 5 15,700 15,900
Debtors 6 1,301 12,045
Investments 7 - 207,567
Cash at bank and in hand 636,649 623,629
653,650 859,141
Creditors: Amounts Falling Due Within One Year 8 (47,626 ) (58,801 )
NET CURRENT ASSETS (LIABILITIES) 606,024 800,340
TOTAL ASSETS LESS CURRENT LIABILITIES 614,557 815,006
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,133 ) (2,787 )
NET ASSETS 612,424 812,219
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 612,324 812,119
SHAREHOLDERS' FUNDS 612,424 812,219
Page 1
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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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Mckenna
Director
24th June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
McKENNA BUILDING CONTRACTORS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03104047 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 4,467 38,795 1,051 44,313
As at 30 September 2024 4,467 38,795 1,051 44,313
Depreciation
As at 1 October 2023 4,186 24,679 782 29,647
Provided during the period 140 5,859 134 6,133
As at 30 September 2024 4,326 30,538 916 35,780
Net Book Value
As at 30 September 2024 141 8,257 135 8,533
As at 1 October 2023 281 14,116 269 14,666
5. Stocks
2024 2023
£ £
Stock 700 900
Work in progress 15,000 15,000
15,700 15,900
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 420 397
Other debtors 881 11,648
1,301 12,045
7. Current Asset Investments
2024 2023
£ £
Unlisted investments - 207,567
The loan investment of £207,567 has been written off as a bad debt. Several attempts including legal action to recover the loan investment have been unsuccessful. 
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,120 9,126
Other creditors 31,708 40,069
Taxation and social security 11,798 9,606
47,626 58,801
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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