Company Registration No. 01030951 (England and Wales)
James Hennessy Construction Limited
Unaudited accounts
for the year ended 31 December 2025
James Hennessy Construction Limited
Unaudited accounts
Contents
James Hennessy Construction Limited
Company Information
for the year ended 31 December 2025
Company Number
01030951 (England and Wales)
Registered Office
87 Redwing Road
Clanfield
Waterlooville
Hampshire
PO8 0LX
England
Accountants
Weald Accounting Limited
87 Redwing Road
Clanfield
Waterlooville
Hampshire
PO8 0LX
James Hennessy Construction Limited
Statement of financial position
as at 31 December 2025
Tangible assets
34,315
7,792
Cash at bank and in hand
47
1,513
Creditors: amounts falling due within one year
(68,660)
(63,651)
Net current liabilities
(62,439)
(57,027)
Total assets less current liabilities
(28,124)
(49,235)
Creditors: amounts falling due after more than one year
(24,562)
(11,937)
Provisions for liabilities
Deferred tax
(1,481)
(1,481)
Net liabilities
(54,167)
(62,653)
Called up share capital
100
100
Profit and loss account
(54,267)
(62,753)
Shareholders' funds
(54,167)
(62,653)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 September 2026 and were signed on its behalf by
Ian Cuthbertson
Director
Company Registration No. 01030951
James Hennessy Construction Limited
Notes to the Accounts
for the year ended 31 December 2025
James Hennessy Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 01030951. The registered office is 87 Redwing Road, Clanfield, Waterlooville, Hampshire, PO8 0LX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the life of the lease
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
James Hennessy Construction Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
4,500
75,749
67,500
3,579
151,328
Additions
-
32,550
-
-
32,550
Disposals
-
(25,000)
-
-
(25,000)
At 31 December 2025
4,500
83,299
67,500
3,579
158,878
At 1 January 2025
4,500
73,269
62,653
3,114
143,536
Charge for the year
-
2,655
1,847
117
4,619
On disposals
-
(23,592)
-
-
(23,592)
At 31 December 2025
4,500
52,332
64,500
3,231
124,563
At 31 December 2025
-
30,967
3,000
348
34,315
At 31 December 2024
-
2,480
4,847
465
7,792
Amounts falling due within one year
Accrued income and prepayments
3,682
3,219
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
31,777
28,311
Obligations under finance leases and hire purchase contracts
4,104
-
Trade creditors
3,380
4,065
Taxes and social security
3,175
2,634
Other creditors
18,600
20,067
Loans from directors
6,982
4,281
James Hennessy Construction Limited
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
22,875
-
Aggregate of amounts that fall due for payment after five years
6,359
-
The bank loan is secured under a fixed and floating charge over the assets of the Company. The loan is repayable in under 5 years. Hire Purchase agreements are secured against the asset financed, a total £6,359 in over five years.
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loans
(4,281)
-
2,700
(6,981)
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).