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Company Registration No. 05345412 (England and Wales)
J McGrath & Sons Construction Limited Unaudited accounts for the year ended 31 March 2025
J McGrath & Sons Construction Limited Unaudited accounts Contents
Page
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J McGrath & Sons Construction Limited Company Information for the year ended 31 March 2025
Director
James McGrath
Secretary
James McGrath
Company Number
05345412 (England and Wales)
Registered Office
Hartfield House 149 Hartfield Road Wimbledon London SW19 3TJ United Kingdom
Accountants
Blythe & Co 41 Oldfields Road Sutton Surrey SM1 2NB
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J McGrath & Sons Construction Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,254 
39,257 
Current assets
Inventories
- 
25,459 
Debtors
230,101 
87,642 
Cash at bank and in hand
56,977 
323,175 
287,078 
436,276 
Creditors: amounts falling due within one year
(123,816)
(247,558)
Net current assets
163,262 
188,718 
Total assets less current liabilities
178,516 
227,975 
Creditors: amounts falling due after more than one year
(79,435)
(47,201)
Net assets
99,081 
180,774 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
98,781 
180,474 
Shareholders' funds
99,081 
180,774 
For the year ending 31 March 2025 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 10 April 2025 and were signed on its behalf by
James McGrath Director Company Registration No. 05345412
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J McGrath & Sons Construction Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
J McGrath & Sons Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05345412. The registered office is Hartfield House, 149 Hartfield Road, Wimbledon, London, SW19 3TJ, 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:
Motor vehicles
25% on cost
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
149,720 
At 31 March 2025
149,720 
Depreciation
At 1 April 2024
110,463 
Charge for the year
24,003 
At 31 March 2025
134,466 
Net book value
At 31 March 2025
15,254 
At 31 March 2024
39,257 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
230,101 
87,642 
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J McGrath & Sons Construction Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
6,234 
6,234 
Trade creditors
41,446 
52,691 
Taxes and social security
48,993 
146,922 
Accruals
27,143 
41,711 
123,816 
247,558 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
60,269 
21,800 
Obligations under finance leases and hire purchase contracts
19,166 
25,401 
79,435 
47,201 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
100 Ordinary B Shares of £1 each
100 
100 
300 
300 
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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