GREGORY DONNELLY SAND & GRAVEL LIMITED

Company Registration Number:
NI041058 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

GREGORY DONNELLY SAND & GRAVEL LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

GREGORY DONNELLY SAND & GRAVEL LIMITED

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 465,130 514,135
Total fixed assets: 465,130 514,135
Current assets
Stocks:   64,200
Debtors:   121,307 485,319
Cash at bank and in hand: 34,875 214,272
Total current assets: 156,182 763,791
Creditors: amounts falling due within one year:   (673,680) (1,460,658)
Net current assets (liabilities): (517,498) (696,867)
Total assets less current liabilities: (52,368) (182,732)
Provision for liabilities: (213) (1,265)
Total net assets (liabilities): (52,581) (183,997)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (52,681) (184,097)
Shareholders funds: (52,581) (183,997)

The notes form part of these financial statements

GREGORY DONNELLY SAND & GRAVEL LIMITED

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 May 2026
and signed on behalf of the board by:

Name: GREGORY DONNELLY
Status: Director

The notes form part of these financial statements

GREGORY DONNELLY SAND & GRAVEL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the the revenue can be reliable measured. Revenue is measured as the fair value of the consideration received or receivable excluding discounts, rebates, vat and other sales taxes or duty.

Tangible fixed assets and depreciation policy

Depreciation is provided on rates calculated to write off the cost less residual value of each asset over its expected useful life as follows: Mineral extraction - 10% straight line, Plant and Machinery - 12.5% straight line, Fixtures, fittings and equipment - 12.5% straight line, Motor vehicles - 20% reducing balance

Valuation and information policy

Inventories have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, costs includes a relevant proportion of overheads according to the stage of manufacture / completion.

Other accounting policies

Deferred Tax Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for account purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material differences.

GREGORY DONNELLY SAND & GRAVEL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 5 6

GREGORY DONNELLY SAND & GRAVEL LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 1,561,001
Additions 52,000
Disposals (36,050)
At 31 August 2025 1,576,951
Depreciation
At 01 September 2024 1,046,866
Charge for year 94,958
On disposals (30,003)
At 31 August 2025 1,111,821
Net book value
At 31 August 2025 465,130
At 31 August 2024 514,135