REGISTERED NUMBER: 07146764 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

MCAULIFFE SITE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S J McAuliffe

Mr A S McAuliffe

REGISTERED OFFICE:

Unit 9, Metro Centre

9 Ronsons Way

St Albans

AL4 9QT

REGISTERED NUMBER:

07146764 (England and Wales)

ACCOUNTANTS:

MGR SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

1,897,576

1,932,819

CURRENT ASSETS

Debtors

5

1,114,059

1,177,063

Cash at bank

886,160

1,746,041

2,000,219

2,923,104

CREDITORS

Amounts falling due within one year

6

(368,094

)

(467,251

)

NET CURRENT ASSETS

1,632,125

2,455,853

TOTAL ASSETS LESS CURRENT LIABILITIES

3,529,701

4,388,672

PROVISIONS FOR LIABILITIES

7

(360,320

)

(301,120

)

NET ASSETS

3,169,381

4,087,552

CAPITAL AND RESERVES

Called up share capital

8

166

166

Retained earnings

3,169,215

4,087,386

SHAREHOLDERS' FUNDS

3,169,381

4,087,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 October 2025 and were signed on its behalf by:

Mr S J McAuliffe - Director

Mr A S McAuliffe - Director

1.	STATUTORY INFORMATION

McAuliffe Site Services Limited 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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

4,396,755

-

104,601

-

4,501,356

Additions

592,989

1,135

-

4,487

598,611

At 28 February 2025

4,989,744

1,135

104,601

4,487

5,099,967

DEPRECIATION

At 1 March 2024

2,521,313

-

47,224

-

2,568,537

Charge for year

617,107

284

15,341

1,122

633,854

At 28 February 2025

3,138,420

284

62,565

1,122

3,202,391

NET BOOK VALUE

At 28 February 2025

1,851,324

851

42,036

3,365

1,897,576

At 29 February 2024

1,875,442

-

57,377

-

1,932,819

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

939,960

981,038

Amounts owed by group undertakings

153,825

141,650

Other debtors

20,274

54,375

1,114,059

1,177,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

288,328

389,416

Taxation and social security

46,011

41,990

Other creditors

33,755

35,845

368,094

467,251

7.	PROVISIONS FOR LIABILITIES

28.2.25

29.2.24

£

£

Deferred tax

360,320

301,120

Deferred

tax

£

Balance at 1 March 2024

301,120

Provided during year

59,200

Balance at 28 February 2025

360,320

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

100

Ordinary

£1

100

100

40

Ordinary-A

£1

40

40

26

Ordinary-B

£1

26

26

166

166

The Ordinary, Ordinary-A and Ordinary-B shares rank pari passu in all respects save that the holders of each class of shares are entitled to separate dividends in respect of each class.

9.	RELATED PARTY DISCLOSURES

McAuliffe Holdings Limited

Parent company

During the year the company advanced the sum of £12,175 (2024: £6,413) to McAuliffe Holdings Limited, and paid dividends of £1,525,000 (2024: £272,500) to McAuliffe Holdings Limited.

28.2.25

29.2.24

£

£

Amount due from related party at the balance sheet date

153,825

141,650

10.	ULTIMATE CONTROLLING PARTY

The controlling party is McAuliffe Holdings Limited.

The ultimate controlling party is Mr S J McAuliffe and Mr A McAuliffe.