BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of providing construction services. 10 July 2026 0 0 NI689900 2025-07-31 NI689900 2024-07-31 NI689900 2023-07-31 NI689900 2024-08-01 2025-07-31 NI689900 2023-08-01 2024-07-31 NI689900 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI689900 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI689900 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI689900 uk-bus:FullAccounts 2024-08-01 2025-07-31 NI689900 uk-bus:Director1 2024-08-01 2025-07-31 NI689900 uk-bus:RegisteredOffice 2024-08-01 2025-07-31 NI689900 uk-bus:Agent1 2024-08-01 2025-07-31 NI689900 uk-core:ShareCapital 2025-07-31 NI689900 uk-core:ShareCapital 2024-07-31 NI689900 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI689900 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI689900 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI689900 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI689900 uk-bus:FRS102 2024-08-01 2025-07-31 NI689900 uk-core:LandBuildings 2024-08-01 2025-07-31 NI689900 uk-core:CurrentFinancialInstruments 2025-07-31 NI689900 uk-core:CurrentFinancialInstruments 2024-07-31 NI689900 uk-core:WithinOneYear 2025-07-31 NI689900 uk-core:WithinOneYear 2024-07-31 NI689900 uk-core:WithinOneYear 2025-07-31 NI689900 uk-core:WithinOneYear 2024-07-31 NI689900 2024-08-01 2025-07-31 NI689900 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI689900

Kevin Gallagher Construction Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

Kevin Gallagher Construction Ltd

DIRECTOR AND OTHER INFORMATION

Director | Kevin Gallagher
Company Registration Number | NI689900
Registered Office and Business Address | 49 Woodbrook
| Derry
| BT48 8FQ
Accountants | MCI Chartered Accountants
| Sentinel House
| 13 Pump Street
| Derry
| BT48 6JG
Bankers | Zempler Bank Ltd
| Cottons Centre
| Cottons Lane
| London
| SE1 2QG

Kevin Gallagher Construction Ltd

Company Registration Number: NI689900

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,998 |  | 1,998
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 14,312 |  | 8,950
Cash and cash equivalents |  |  | 3,866 |  | 10
|  |  | ───────── |  | ─────────
|  |  | 18,178 |  | 8,960
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (19,612) |  | (10,460)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (1,434) |  | (1,500)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 564 |  | 498
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10 |  | 10
Retained earnings |  |  | 554 |  | 488
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 564 |  | 498
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 10 July 2026

Kevin Gallagher |  |  |  |  |
Director |  |  |  |  |

Kevin Gallagher Construction Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Kevin Gallagher Construction Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI689900. The registered office of the company is 49 Woodbrook, Derry, BT48 8FQ which is also the principal place of business of the company. The principal activity of the company is that of providing construction services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policies adopted for the recognition of turnover and other income are as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion of the contract at the Balance sheet date. The stage of completion is measured by reference to labour hours completed and materials consumed. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 2% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Provision is made at the rates expected to apply when the timing differences reverse. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in taxable profits in periods different from those in which they are recognised in the financial statements.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 2 (2024: 2).

4. | Tangible assets
|  | Land and | Total
|  | buildings |
|  | freehold |
|  | £ | £
| Cost
| At 1 August 2024 | 1,998 | 1,998
|  | ───────── | ─────────
| At 31 July 2025 | 1,998 | 1,998
|  | ───────── | ─────────
| Depreciation
| At 1 August 2024 | - | -
|  | ───────── | ─────────
| At 31 July 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 July 2025 | 1,998 | 1,998
|  | ═════════ | ═════════
| At 31 July 2024 | 1,998 | 1,998
|  | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Prepayments and accrued income | 312 | 300
| Gross amounts due from customers for contract work | 14,000 | 8,650
|  | ───────── | ─────────
|  | 14,312 | 8,950
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | - | 204
| Trade creditors | - | 1,170
| Taxation | 14,001 | 6,779
| Director's current account | 3,451 | 147
| Accruals | 2,160 | 2,160
|  | ───────── | ─────────
|  | 19,612 | 10,460
|  | ═════════ | ═════════