McDonald Insulation and Maintenance Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01200440

McDonald Insulation and Maintenance Limited

Filleted Unaudited Financial Statements

31 March 2026

McDonald Insulation and Maintenance Limited

Financial Statements

Year ended 31 March 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 4

McDonald Insulation and Maintenance Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Investments	4		22,585	22,585

Current assets

Debtors	5	43	8,232
Cash at bank and in hand		8,545	23,751
		-------	--------
		8,588	31,983

Creditors: amounts falling due within one year	6	( 19)		( 34,785)
		-------		--------
Net current assets/(liabilities)			8,569	( 2,802)
			--------	--------
Total assets less current liabilities			31,154	19,783
			--------	--------

Capital and reserves

Called up share capital	5,000	5,000
Capital redemption reserve	7,000	7,000
Profit and loss account	19,154	7,783
	--------	--------
Shareholders funds	31,154	19,783
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mr G.D McDonald

Managing Director

Company registration number: 01200440

McDonald Insulation and Maintenance Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 11 &12 Upminster Trading Park, Warley Street, Upminster, Essex, RM14 3PJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax, with the following exceptions: * deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2025 and 31 March 2026	22,585
	--------
Impairment
At 1 April 2025 and 31 March 2026	–
	--------

Carrying amount
At 31 March 2026	22,585
	--------
At 31 March 2025	22,585
	--------

Subsidiary undertakings

The company owns 100% of the issued share capital in Mc Donald Brown Limited, a facilities maintenance contractor, incorporated in England. The aggregate amount of capital and reserves for the year of the subsidiary undertakings are as follows:

	2026	2025
	£	£

Aggregate of capital and reserves at 31 March	768,928	641,229
Profit for the financial year	414,699	418,482

The company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

5. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	43	–
Other debtors	–	8,232
	----	-------
	43	8,232
	----	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	34,766
Other creditors	19	19
	----	--------
	19	34,785
	----	--------

7. Related party transactions

During the year dividends of £287,000 (2025 £301,750) was received from its subsidiary company McDonald Brown Limited. The balance due/(owed) from McDonald Brown Limited and included in debtors/(creditors) is as follows :-

	2026	2025
	£	£
	43	(34,766)
	----	--------

The loan is interest free and repayable on demand.