J R McGill (Construction) Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of J R McGill (Construction) Limited for the year ended 30 September 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J R McGill (Construction) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of J R McGill (Construction) Limited , as a body, in accordance with the terms of our engagement letter dated 11 April 2005. Our work has been undertaken solely to prepare for your approval the accounts of J R McGill (Construction) Limited and state those matters that we have agreed to state to the director of J R McGill (Construction) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J R McGill (Construction) Limited and its director as a body for our work or for this report.

It is your duty to ensure that J R McGill (Construction) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J R McGill (Construction) Limited . You consider that J R McGill (Construction) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J R McGill (Construction) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11 May 2026

Pinstripe Ltd

Pure Offices Kestrel Court

Harbour Road

Portishead

Bristol

BS20 7AN

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J R McGill (Construction) Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 02910616

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		698		1,090

			698		1,090
CURRENT ASSETS
Debtors	5	6,791		11,966
Cash at bank and in hand		78,058		88,357

		84,849		100,323
Creditors: Amounts Falling Due Within One Year	6	(3,067 )		(3,855 )

NET CURRENT ASSETS (LIABILITIES)			81,782		96,468

TOTAL ASSETS LESS CURRENT LIABILITIES			82,480		97,558

NET ASSETS			82,480		97,558

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			82,380		97,458

SHAREHOLDERS' FUNDS			82,480		97,558

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J R McGill (Construction) Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John McGill

Director

12 May 2026

The notes on pages 4 to 7 form part of these financial statements.

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J R McGill (Construction) Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

J R McGill (Construction) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02910616 . The registered office is 39 Alma Vale Road, Clifton, Bristol, BS8 2HL.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on the going concern basis on the grounds that the shareholders will continue to provide financial support.

2.3. Turnover

Turnover, which is stated net of Value Added Tax, represents the value of services provided to third parties including long-term contract work in progress where turnover represents sales value of work done in the year including amounts not invoiced.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses

Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

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J R McGill (Construction) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.

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 that have been enacted or substantively enacted by the balance sheet date.

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.

2.6. Stock and long term contracts

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Profit on long-term contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contracts in the year in which they are first foreseen.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, during the year was 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	338	900	5,036	6,274
Additions	-	-	570	570
Disposals	-	-	(1,758 )	(1,758 )

As at 30 September 2025	338	900	3,848	5,086

Depreciation
As at 1 October 2024	338	900	3,946	5,184

...CONTINUED

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J R McGill (Construction) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Provided during the period	-	-	962	962
Disposals	-	-	(1,758 )	(1,758 )

As at 30 September 2025	338	900	3,150	4,388

Net Book Value
As at 30 September 2025	-	-	698	698

As at 1 October 2024	-	-	1,090	1,090

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	7,605
Other debtors	6,791	4,361

	6,791	11,966

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	315	1,368
Other creditors	2,682	2,478
Taxation and social security	70	9

	3,067	3,855

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
75 Ordinary A shares of £ 1.000 each	75	75
25 Ordinary B shares of £ 1.000 each	25	25

	100	100

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J R McGill (Construction) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the financial year were as follows:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr John McGill	684	2,184	(1,000 )	-	1,868

Other than movements on the directors' loan accounts with the company, there were no other advances, credits and guarantees with the directors during the accounting period.

These loans are unsecured, interest free and repayable on demand.

The above loan was repaid on 8th May 2026.

9. Related Party Transactions

J R McGill, director, has ultimate control of the company by virtue of his shareholding.

Mr J R McGill is a director and shareholder of Moorpoint Limited. The company traded with Moorpoint Limited during the accounting period generating sales transactions amounting to £4,040 (2024: £14,031) net of Value Added Tax.

Mr J R McGill is a director and shareholder of Clifford R. McGill Limited. The company traded with Clifford R. McGill Limited during the accounting period generating sales transactions amounting to £2,720 (2024: £Nil) net of Value Added Tax.

Mr J R McGill is a director and shareholder of McGill Estates Limited. The company traded with McGill Estates Limited during the accounting period generating sales transactions amounting to £Nil (2024: £640) net of Value Added Tax and purchase transactions amount to £6,600 (2024: £6,600) net of Value Added Tax.

Mr J R McGill is a proprietor of Property Solutions. The company traded with Property Solutions during the accounting period generating sales transactions amounting to £Nil (2024: £3,424) net of Value Added Tax and purchase transactions amount to £6,571 (2024: £3,616) net of Value Added Tax.

All transactions were undertaken at arms length.

The company's bank overdraft facility is personally guaranteed by the director.

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