Anthony Macpherson Construction Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07456692 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Anthony Macpherson Construction Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr P W M Higgins

Mr D A Gifford

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

REGISTERED NUMBER:

07456692 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anthony Macpherson Construction Ltd for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Anthony Macpherson Construction Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Anthony Macpherson Construction Ltd and state those matters that we have agreed to state to the Board of Directors of Anthony Macpherson Construction Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Anthony Macpherson 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 loss of Anthony Macpherson Construction Ltd. You consider that Anthony Macpherson 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 Anthony Macpherson 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.

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

30 September 2025

FIXED ASSETS

Tangible assets

4

627,901

11,202

CURRENT ASSETS

Stocks

5

-

38,000

Debtors

6

14,537

13,257

Cash at bank

36,081

307,358

50,618

358,615

CREDITORS

Amounts falling due within one year

7

406,945

14,743

NET CURRENT (LIABILITIES)/ASSETS

(356,327

)

343,872

TOTAL ASSETS LESS CURRENT
LIABILITIES

271,574

355,074

CREDITORS

Amounts falling due after more than one
year

8

5,287

15,670

NET ASSETS

266,287

339,404

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

266,187

339,304

SHAREHOLDERS' FUNDS

266,287

339,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 30 September 2025 and were signed on its behalf by:

Mr P W M Higgins - Director

1.	STATUTORY INFORMATION

Anthony Macpherson Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 January 2024

-

28,000

Additions

619,500

-

619,500

At 31 December 2024

619,500

28,000

647,500

DEPRECIATION

At 1 January 2024

-

16,798

Charge for year

-

2,801

At 31 December 2024

-

19,599

NET BOOK VALUE

At 31 December 2024

619,500

8,401

627,901

At 31 December 2023

-

11,202

5.

STOCKS

31.12.24

31.12.23

£

Work-in-progress

-

38,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

11,648

5,201

Corporation tax

-

3,031

Social security and other

taxes

-

953

VAT

1,940

442

Prepayments

949

3,630

14,537

13,257

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

10,383

10,128

Trade creditors

4,747

1,466

Other creditors

245,000

-

Pension control

-

63

Directors' current accounts

144,097

576

Accrued expenses

2,718

2,510

406,945

14,743

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Bank loans

5,287

15,670

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

100

Ordinary "A"

£1

100

10.

RESERVES

Retained

earnings

£

At 1 January 2024

339,304

Deficit for the year

(73,117

)

At 31 December 2024

266,187

11.	RELATED PARTY DISCLOSURES

During the year a director, Mr P W M Higgins, made net deposits into his account of £83,521. The balance on his account at 31 December 2024 was £84,097 in credit (2023 - £576).

During the year a director, Mr D A Gifford, made net deposits into his account of £60,000. The balance on his account at 31 December 2024 was £60,000 in credit (2023 - £nil).

12.	ULTIMATE CONTROLLING PARTY

The directors acknowledge that there is no ultimate controlling party as no individual holds a majority of the company's issued share capital.