McPhilemy Surveying Services Ltd

McPhilemy Surveying Services Ltd
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 09025316 McPhilemy Surveying Services Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	12,610	19,079
		12,610	19,079
Current assets
Cash at bank and in hand		52,186	25,124
Creditors: amount falling due within one year		(31,754)	(20,924)
Net current assets		20,432	4,200

Total assets less current liabilities		33,042	23,279
Net assets		33,042	23,279

Capital and reserves
Called up share capital		2	2
Profit and loss account		33,040	23,277
Shareholders' funds		33,042	23,279

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge 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 board of directors on 15 May 2026 and were signed on its behalf by:

-------------------------------
Deborah Rosalind MCPHILEMY
Director

1

McPhilemy Surveying Services Ltd
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

McPhilemy Surveying Services Ltd is a private company, limited by shares, registered in , registration number 09025316, registration address 10 Eastmead, Pagnam, Bognor Regis, PO21 4QT.

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 services supplied by the company,

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:

Plant and Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	33.33% Straight Line

2.

Directors' Emoluments

	2025 £	2024 £
Administrative Expenses
Directors Salaries	25,000	16,783
	25,000	16,783

3.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 September 2024	58,700	17,422	2,644	78,766
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 August 2025	58,700	17,422	2,644	78,766
Depreciation
At 01 September 2024	52,851	4,356	2,480	59,687
Charge for year	1,950	4,356	163	6,469
On disposals	-	-	-	-
At 31 August 2025	54,801	8,712	2,643	66,156
Net book values
Closing balance as at 31 August 2025	3,899	8,710	1	12,610
Opening balance as at 01 September 2024	5,849	13,066	164	19,079

2

Registered Number: 09025316

Abridged Accounts

for the year ended 31 August 2025
for
MCPHILEMY SURVEYING SERVICES LTD