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Registered Number: 06354337


 

 

 


Abridged Accounts


for the year ended 31 December 2025

for

MCEWAN CONTRACTORS LIMITED

MCEWAN CONTRACTORS LIMITED
Contents Page
For the year ended 31 December 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Positive Payroll Limited
31 December 2025



....................................................

Positive Payroll Limited
Suite 10 Old Marsh Farm Barns
Welsh Road
Deeside
Flintshire
15 January 2026
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 442,044    190,246 
442,044    190,246 
Current assets      
Debtors 21,947    44,027 
Cash at bank and in hand 69,563    292,493 
91,510    336,520 
Creditors: amount falling due within one year (29,880)   (35,037)
Net current assets 61,630    301,483 
 
Total assets less current liabilities 503,674    491,729 
Creditors: amount falling due after more than one year (10,667)   (18,667)
Provisions for liabilities (12,158)   (13,242)
Net assets 480,849    459,820 
 

Capital and reserves 		     
Called up share capital 1,000    1,000 
Profit and loss account 479,849    458,820 
Shareholders' funds 480,849    459,820 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 15 January 2026 and were signed by:


-------------------------------
Nirvana Mcewan
Director
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General Information
MCEWAN CONTRACTORS LIMITED is a private company, limited by shares, registered in , registration number 06354337, registration address 7 VALE VIEW, NORTHWICH CHESHIRE, CW9 7LX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 4).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 January 2025 119,520    96,455    75,100    291,075 
Additions 280,131    1,063    -    281,194 
Disposals -    (5,500)   -    (5,500)
At 31 December 2025 399,651    92,018    75,100    566,769 
Depreciation
At 01 January 2025 14,343    60,028    26,458    100,829 
Charge for year 7,993    9,242    12,161    29,396 
On disposals -    (5,500)   -    (5,500)
At 31 December 2025 22,336    63,770    38,619    124,725 
Net book values
Closing balance as at 31 December 2025 377,315    28,248    36,481    442,044 
Opening balance as at 01 January 2025 105,177    36,427    48,642    190,246 


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