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Company Registration No. 04385151 (England and Wales)
D Mcerlean Construction Limited Unaudited accounts for the year ended 31 March 2025
D Mcerlean Construction Limited Unaudited accounts Contents
Page
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D Mcerlean Construction Limited Company Information for the year ended 31 March 2025
Director
D McErlean
Company Number
04385151 (England and Wales)
Registered Office
196A Shefford Road Clifton SG17 5QS
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D Mcerlean Construction Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,256 
32,337 
Current assets
Debtors
29,915 
3,098 
Cash at bank and in hand
85,450 
162,863 
115,365 
165,961 
Creditors: amounts falling due within one year
(4,686)
(54,831)
Net current assets
110,679 
111,130 
Total assets less current liabilities
144,935 
143,467 
Provisions for liabilities
Deferred tax
(6,509)
(6,144)
Net assets
138,426 
137,323 
Capital and reserves
Called up share capital
6 
6 
Profit and loss account
138,420 
137,317 
Shareholders' funds
138,426 
137,323 
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 31 December 2025 and were signed on its behalf by
D McErlean Director Company Registration No. 04385151
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D Mcerlean Construction Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
D Mcerlean Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 04385151. The registered office is 196A Shefford Road, Clifton, SG17 5QS.
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
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
69,420 
68,603 
1,165 
139,188 
Additions
- 
13,337 
- 
13,337 
At 31 March 2025
69,420 
81,940 
1,165 
152,525 
Depreciation
At 1 April 2024
57,493 
48,849 
509 
106,851 
Charge for the year
2,982 
8,272 
164 
11,418 
At 31 March 2025
60,475 
57,121 
673 
118,269 
Net book value
At 31 March 2025
8,945 
24,819 
492 
34,256 
At 31 March 2024
11,927 
19,754 
656 
32,337 
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D Mcerlean Construction Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
855 
2,947 
Trade debtors
29,060 
151 
29,915 
3,098 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
1,371 
Other creditors
- 
64 
Loans from directors
3,952 
52,833 
Accruals
734 
563 
4,686 
54,831 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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