GAUGHAN CONSTRUCTION LTD

GAUGHAN CONSTRUCTION LTD
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

GAUGHAN CONSTRUCTION LTD Accountants' Report For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of GAUGHAN CONSTRUCTION LTD for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GAUGHAN CONSTRUCTION LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of GAUGHAN CONSTRUCTION LTD, as a body, in accordance with the terms of our engagement letter dated 26 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of GAUGHAN CONSTRUCTION LTD and state those matters that we have agreed to state to the Board of Directors of GAUGHAN CONSTRUCTION LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GAUGHAN CONSTRUCTION LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that GAUGHAN CONSTRUCTION LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GAUGHAN CONSTRUCTION LTD. You consider that GAUGHAN CONSTRUCTION LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of GAUGHAN CONSTRUCTION LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025. .................................................... MAG ACCOUNTANTS LIMITED 4-York House, Langston Road Loughton IG10 3TQ 26 August 2026 1

GAUGHAN CONSTRUCTION LTD
Accountants' Report
For the year ended 30 November 2025

Report to the directors on the preparation of the unaudited statutory accounts of GAUGHAN CONSTRUCTION LTD for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GAUGHAN CONSTRUCTION LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of GAUGHAN CONSTRUCTION LTD, as a body, in accordance with the terms of our engagement letter dated 26 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of GAUGHAN CONSTRUCTION LTD and state those matters that we have agreed to state to the Board of Directors of GAUGHAN CONSTRUCTION LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GAUGHAN CONSTRUCTION LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GAUGHAN CONSTRUCTION LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GAUGHAN CONSTRUCTION LTD. You consider that GAUGHAN CONSTRUCTION LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GAUGHAN CONSTRUCTION LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2025.

....................................................

MAG ACCOUNTANTS LIMITED
4-York House,
Langston Road
Loughton
IG10 3TQ
26 August 2026

1

GAUGHAN CONSTRUCTION LTD
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	25,102	23,926
		25,102	23,926
Current assets
Debtors: amounts falling due within one year		24,921	26,036
Cash at bank and in hand		14,228	15,384
		39,149	41,420
Creditors: amount falling due within one year		(13,898)	(6,936)
Net current assets		25,251	34,484

Total assets less current liabilities		50,353	58,410
Creditors: amount falling due after more than one year		(12,648)	(15,286)
Net assets		37,705	43,124

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		37,605	43,024
Shareholders' funds		37,705	43,124

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 director on 26 August 2026 and were signed by:

-------------------------------
Mr Ronan Micheal GAUGHAN
Director

2

GAUGHAN CONSTRUCTION LTD
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

GAUGHAN CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 10426285, registration address 89 , HOSPITAL BRIDGE ROAD, WHITTON , TWICKENHAM, TW2 6DG.

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 goods and services supplied by the company, net of Value Added Tax and trade discounts.

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:

Motor Vehicles

20% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 December 2024	26,101	26,101
Additions	7,995	7,995
Disposals	-	-
At 30 November 2025	34,096	34,096
Depreciation
At 01 December 2024	2,175	2,175
Charge for year	6,819	6,819
On disposals	-	-
At 30 November 2025	8,994	8,994
Net book values
Closing balance as at 30 November 2025	25,102	25,102
Opening balance as at 01 December 2024	23,926	23,926

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 10426285
England and Wales
GAUGHAN CONSTRUCTION LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025