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Company Registration No. 06791311 (England and Wales)
Stephen McAteer General Building & Landscaping Ltd Unaudited accounts for the year ended 31 December 2024
Stephen McAteer General Building & Landscaping Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Stephen McAteer General Building & Landscaping Ltd Company Information for the year ended 31 December 2024
Director
Mr Stephen McAteer
Company Number
06791311 (England and Wales)
Registered Office
2 NEW STREET Ledbury Ledbury HEREFORDSHIRE HR8 2DX United Kingdom
Accountants
The Practice - Chartered Management Accountants 2 New Street Ledbury Herefordshire HR8 2DX
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Stephen McAteer General Building & Landscaping Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
34,196 
18,719 
Current assets
Cash at bank and in hand
48,156 
65,807 
Creditors: amounts falling due within one year
5
(94,541)
(76,093)
Net current liabilities
(46,385)
(10,286)
Total assets less current liabilities
(12,189)
8,433 
Creditors: amounts falling due after more than one year
6
(14,556)
(23,796)
Net liabilities
(26,745)
(15,363)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(26,845)
(15,463)
Shareholders' funds
(26,745)
(15,363)
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 27 May 2025 and were signed on its behalf by
Mr Stephen McAteer Director Company Registration No. 06791311
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Stephen McAteer General Building & Landscaping Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Stephen McAteer General Building & Landscaping Ltd is a private company, limited by shares, registered in England and Wales, registration number 06791311. The registered office is 2 NEW STREET, Ledbury, Ledbury, HEREFORDSHIRE, HR8 2DX, United Kingdom.
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.
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:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
33% Straight LIne Basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
12,411 
39,546 
1,680 
- 
53,637 
Additions
27,211 
(15,313)
- 
660 
12,558 
Disposals
(5,514)
- 
(1,680)
- 
(7,194)
At 31 December 2024
34,108 
24,233 
- 
660 
59,001 
Depreciation
At 1 January 2024
7,277 
25,961 
1,680 
- 
34,918 
Charge for the year
7,826 
(11,061)
145 
- 
(3,090)
On disposals
(5,343)
- 
(1,680)
- 
(7,023)
At 31 December 2024
9,760 
14,900 
145 
- 
24,805 
Net book value
At 31 December 2024
24,348 
9,333 
(145)
660 
34,196 
At 31 December 2023
5,134 
13,585 
- 
- 
18,719 
- 5 -
Stephen McAteer General Building & Landscaping Ltd Notes to the Accounts for the year ended 31 December 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,000 
4,000 
Trade creditors
38,965 
28,695 
Taxes and social security
(3,513)
2,865 
Other creditors
(1)
- 
Loans from directors
854 
419 
Accruals
25,780 
18,780 
Deferred income
28,456 
21,334 
94,541 
76,093 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,667 
5,667 
Obligations under finance leases and hire purchase contracts
12,889 
18,129 
14,556 
23,796 
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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