MCMANUS PROJECTS AND DEVELOPMENTS LIMITE - Accounts to registrar (filleted)

REGISTERED NUMBER: 09528210 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MCMANUS PROJECTS AND DEVELOPMENTS

LIMITED

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Miss S Deeney Mcmanus

L G Mcmanus

REGISTERED OFFICE:

112 Latimer Road

Chesham

HP5 1QQ

REGISTERED NUMBER:

09528210 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of construction and project management.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Miss S Deeney Mcmanus

L G Mcmanus

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

L G Mcmanus - Director

2 December 2025

FIXED ASSETS

Tangible assets

4

1,477,862

1,353,781

CURRENT ASSETS

Debtors

5

1,263,779

1,582,537

Cash at bank and in hand

1,709,059

1,559,274

2,972,838

3,141,811

CREDITORS

Amounts falling due within one year

6

758,000

1,381,551

NET CURRENT ASSETS

2,214,838

1,760,260

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,692,700

3,114,041

CREDITORS

Amounts falling due after more than
one year

7

139,313

-

NET ASSETS

3,553,387

3,114,041

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

3,553,287

3,113,941

SHAREHOLDERS' FUNDS

3,553,387

3,114,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 2 December 2025 and were signed on its behalf by:

L G Mcmanus - Director

1.	STATUTORY INFORMATION

MCMANUS PROJECTS AND DEVELOPMENTS 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 8 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 April 2024

1,263,006

13,950

1,219

Additions

-

35,150

28,000

Disposals

-

At 31 March 2025

1,263,006

49,100

29,219

DEPRECIATION

At 1 April 2024

-

8,065

1,127

Charge for year

-

4,104

7,023

Eliminated on disposal

-

At 31 March 2025

-

12,169

8,150

NET BOOK VALUE

At 31 March 2025

1,263,006

36,931

21,069

At 31 March 2024

1,263,006

5,885

92

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2024

164,559

-

1,442,734

Additions

151,126

3,269

217,545

Disposals

(27,632

)

-

(27,632

)

At 31 March 2025

288,053

3,269

1,632,647

DEPRECIATION

At 1 April 2024

79,761

-

88,953

Charge for year

75,429

-

86,556

Eliminated on disposal

(20,724

)

-

(20,724

)

At 31 March 2025

134,466

-

154,785

NET BOOK VALUE

At 31 March 2025

153,587

3,269

1,477,862

At 31 March 2024

84,798

-

1,353,781

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

520,709

1,366,926

Other debtors

743,070

215,611

1,263,779

1,582,537

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

339,204

-

Trade creditors

117,709

695,554

Taxation and social security

283,418

443,696

Other creditors

17,669

242,301

758,000

1,381,551

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.3.25

31.3.24

£

Hire purchase contracts

139,313

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary Shares

£1

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

3,113,941

Profit for the year

659,346

Dividends

(220,000

)

At 31 March 2025

3,553,287

10.	ULTIMATE CONTROLLING PARTY

The controlling party is L G Mcmanus.