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Company Registration No. 04652414 (England and Wales)
C MCGOUGH & SONS LIMITED Unaudited accounts for the year ended 31 January 2026
C MCGOUGH & SONS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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C MCGOUGH & SONS LIMITED Company Information for the year ended 31 January 2026
Director
Mr T McGough
Company Number
04652414 (England and Wales)
Registered Office
Moreton House 79 Roundwell Street Tunstall ST6 5AW UK
Accountants
Paul Austen Associates Ltd Riverside Mountbatten Way Congleton Cheshire CW12 1DY
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C MCGOUGH & SONS LIMITED Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
173,769 
201,160 
Current assets
Inventories
30,000 
30,000 
Debtors
5
130,231 
263,014 
Cash at bank and in hand
247,656 
278,892 
407,887 
571,906 
Creditors: amounts falling due within one year
6
(62,169)
(126,498)
Net current assets
345,718 
445,408 
Total assets less current liabilities
519,487 
646,568 
Provisions for liabilities
Deferred tax
(33,349)
(61,538)
Net assets
486,138 
585,030 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
485,138 
584,030 
Shareholders' funds
486,138 
585,030 
For the year ending 31 January 2026 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 21 October 2026 and were signed on its behalf by
Mr T McGough Director Company Registration No. 04652414
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C MCGOUGH & SONS LIMITED Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
C MCGOUGH & SONS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04652414. The registered office is Moreton House, 79 Roundwell Street, Tunstall, ST6 5AW, UK.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
15% reducing balance basis
Motor vehicles
20% reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
156,202 
532,749 
688,951 
Additions
1,575 
15,800 
17,375 
At 31 January 2026
157,777 
548,549 
706,326 
Depreciation
At 1 February 2025
128,502 
359,289 
487,791 
Charge for the year
6,914 
37,852 
44,766 
At 31 January 2026
135,416 
397,141 
532,557 
Net book value
At 31 January 2026
22,361 
151,408 
173,769 
At 31 January 2025
27,700 
173,460 
201,160 
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C MCGOUGH & SONS LIMITED Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
109,351 
259,989 
Accrued income and prepayments
2,093 
3,023 
Other debtors
18,787 
2 
130,231 
263,014 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
3,371 
822 
Obligations under finance leases and hire purchase contracts
11,563 
24,233 
Trade creditors
38,150 
40,731 
Taxes and social security
- 
46,734 
Other creditors
1,017 
- 
Loans from directors
- 
13,978 
Accruals
8,068 
- 
62,169 
126,498 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr T McGough
Unsecured, interest-free loan, repayable on demand
(13,975)
35,073 
2,311 
18,787 
(13,975)
35,073 
2,311 
18,787 
8
Average number of employees
During the year the average number of employees was 15 (2025: 15).
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