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Company Registration No. 01030951 (England and Wales)
James Hennessy Construction Limited Unaudited accounts for the year ended 31 December 2024
James Hennessy Construction Limited Unaudited accounts Contents
Page
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James Hennessy Construction Limited Company Information for the year ended 31 December 2024
Director
Ian Cuthbertson
Secretary
C Cuthbertson
Company Number
01030951 (England and Wales)
Registered Office
Riverside House 1-5 Como Street Romford Essex RM7 7DN England
Accountants
Weald Accounting Limited 87 Redwing Road Clanfield Waterlooville Hampshire PO8 0LX
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James Hennessy Construction Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,792 
5,666 
Current assets
Inventories
1,700 
1,700 
Debtors
3,411 
14,919 
Cash at bank and in hand
1,513 
13,704 
6,624 
30,323 
Creditors: amounts falling due within one year
(63,651)
(60,710)
Net current liabilities
(57,027)
(30,387)
Total assets less current liabilities
(49,235)
(24,721)
Creditors: amounts falling due after more than one year
(11,937)
(22,061)
Provisions for liabilities
Deferred tax
(1,481)
(1,077)
Net liabilities
(62,653)
(47,859)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(62,753)
(47,959)
Shareholders' funds
(62,653)
(47,859)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 August 2025 and were signed on its behalf by
Ian Cuthbertson Director Company Registration No. 01030951
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James Hennessy Construction Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
James Hennessy Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 01030951. The registered office is Riverside House, 1-5 Como Street, Romford, Essex, RM7 7DN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the life of the lease
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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James Hennessy Construction Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
4,500 
75,749 
64,000 
3,558 
147,807 
Additions
- 
- 
6,000 
453 
6,453 
Disposals
- 
- 
(2,500)
(432)
(2,932)
At 31 December 2024
4,500 
75,749 
67,500 
3,579 
151,328 
Depreciation
At 1 January 2024
4,500 
72,443 
62,132 
3,066 
142,141 
Charge for the year
- 
826 
1,967 
237 
3,030 
On disposals
- 
- 
(1,446)
(189)
(1,635)
At 31 December 2024
4,500 
73,269 
62,653 
3,114 
143,536 
Net book value
At 31 December 2024
- 
2,480 
4,847 
465 
7,792 
At 31 December 2023
- 
3,306 
1,868 
492 
5,666 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
192 
12,170 
Accrued income and prepayments
3,219 
2,749 
3,411 
14,919 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
28,311 
10,000 
VAT
4,293 
9,173 
Trade creditors
4,065 
17,045 
Taxes and social security
2,634 
4,309 
Other creditors
20,067 
15,419 
Loans from directors
4,281 
2,964 
Accruals
- 
1,800 
63,651 
60,710 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
11,937 
22,061 
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James Hennessy Construction Limited Notes to the Accounts for the year ended 31 December 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ian Cuthbertson
Directors Loans
(2,964)
(1,317)
- 
(4,281)
(2,964)
(1,317)
- 
(4,281)
9
Average number of employees
During the year the average number of employees was 4 (2023: 5).
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