Company registration number 10538061 (England and Wales)
O'rourke Construction Ltd
Annual report and unaudited financial statements
For the year ended 31 December 2025
O'rourke Construction Ltd
Company information
Directors
Mr B O'Rourke
Mr Liam O'Rourke
Company number
10538061
Registered office
291 Cleveland Street
Birkenhead
England
CH41 3QF
Accountants
DJH Wirral and Chester Limited
Military House
24 Castle Street
Chester
Cheshire
United Kingdom
CH1 2DS
O'rourke Construction Ltd
Contents
Page
Directors' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 8
O'rourke Construction Ltd
Directors' report
For the year ended 31 December 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr B O'Rourke
Mr Liam O'Rourke
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr Liam O'Rourke
Director
7 July 2026
O'rourke Construction Ltd
Statement Of Financial Position
As at 31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
396,691
229,604
Current assets
Stocks
93,000
-
Debtors
4
512,485
550,984
Cash at bank and in hand
614,347
432,687
1,219,832
983,671
Creditors: amounts falling due within one year
5
(673,911)
(270,679)
Net current assets
545,921
712,992
Total assets less current liabilities
942,612
942,596
Creditors: amounts falling due after more than one year
6
(38,241)
(2,481)
Provisions for liabilities
(39,255)
-
Net assets
865,116
940,115
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
865,016
940,015
Total equity
865,116
940,115
O'rourke Construction Ltd
Statement Of Financial Position (continued)
As at 31 December 2025
- 3 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 July 2026 and are signed on its behalf by:
Mr Liam O'Rourke
Director
Company registration number 10538061 (England and Wales)
O'rourke Construction Ltd
Notes to the financial statements
For the year ended 31 December 2025
- 4 -
1
Accounting policies
Company information

O'rourke Construction Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 291 Cleveland Street, Birkenhead, England, CH41 3QF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extend of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Plant and equipment
5 years straight line
Fixtures and fittings
5 years straight line
Computers
5 years straight line
Motor vehicles
10 years straight line
O'rourke Construction Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

O'rourke Construction Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
6
O'rourke Construction Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 7 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
342,688
Additions
204,995
Disposals
(8,000)
At 31 December 2025
539,683
Depreciation and impairment
At 1 January 2025
113,084
Depreciation charged in the year
30,975
Eliminated in respect of disposals
(1,067)
At 31 December 2025
142,992
Carrying amount
At 31 December 2025
396,691
At 31 December 2024
108,671
Last year c/fwd cost
221,755
Differs from this year b/fwd by
120,933
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
425,757
34,603
Corporation tax recoverable
-
0
13,559
Amounts owed by group undertakings
-
0
365,286
Other debtors
86,728
137,536
512,485
550,984
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
15,402
Trade creditors
209,395
151,115
Corporation tax
161,436
81,643
Other creditors
303,080
22,519
673,911
270,679
O'rourke Construction Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 8 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,904
2,481
Taxation and social security
36,337
-
0
38,241
2,481
7
Related party transactions

Included in other creditors is the sum of £190,000 owing to O'Rourke Plant Hire Limited, a company in which Mr L O'Rourke and Mr B O'Rourke are also directors.

8
Directors' transactions

Dividends totalling £160,000 (2024 - £76,320) were paid in the year in respect of shares held by the company's directors.

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