REGISTERED NUMBER: 06759904 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MCGARRY CONSTRUCTION LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Linda Mary McGarry

Mrs Rhea Sherlock

SECRETARY:

Mrs Linda Mary McGarry

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

06759904 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Tangible assets

5

29,138

38,851

CURRENT ASSETS

Stocks

223,128

441,434

Debtors

183,757

39,786

Cash at bank

1

1

406,886

481,221

CREDITORS

Amounts falling due within one year

216,590

293,283

NET CURRENT ASSETS

190,296

187,938

TOTAL ASSETS LESS CURRENT LIABILITIES

219,434

226,789

CREDITORS

Amounts falling due after more than one year

(177,129

)

(187,129

)

PROVISIONS FOR LIABILITIES

7

(7,284

)

(9,713

)

NET ASSETS

35,021

29,947

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

34,921

29,847

SHAREHOLDERS' FUNDS

35,021

29,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

Mrs Linda Mary McGarry - Director

Mrs Rhea Sherlock - Director

1.	STATUTORY INFORMATION

McGarry Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vans

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

214,759

DEPRECIATION

At 1 January 2025

175,908

Charge for year

9,713

At 31 December 2025

185,621

NET BOOK VALUE

At 31 December 2025

29,138

At 31 December 2024

38,851

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

10,000

20,000

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,284

9,713

Deferred

tax

£

Balance at 1 January 2025

9,713

Utilised during year

(2,429

)

Balance at 31 December 2025

7,284

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Share capital 1

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 December 2025 an amount of £123,105 was due to the company from the directors of the company. Interest has been charged on the outstanding balance at the applicable HMRC official rate of interest. The balance was unsecured and repayable on demand.

10.	POST BALANCE SHEET EVENTS

On 22 September 2026, the balance outstanding on the director's current account at 31 December 2025 was repaid in full.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Linda Mary McGarry.

She controls the company as she owns 51% of the issued ordinary share capital of the company. The other 49% is owned by Mrs R Sherlock, who is also a director of the company.