Maguire Construction UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03635664

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		92,566		124,333

			92,566		124,333
CURRENT ASSETS
Stocks	5	11,500		11,500
Debtors	6	35,164		176,214
Cash at bank and in hand		475,902		276,285

		522,566		463,999
Creditors: Amounts Falling Due Within One Year	7	(25,593 )		(19,463 )

NET CURRENT ASSETS (LIABILITIES)			496,973		444,536

TOTAL ASSETS LESS CURRENT LIABILITIES			589,539		568,869

PROVISIONS FOR LIABILITIES
Deferred Taxation			(23,142 )		(31,083 )

NET ASSETS			566,397		537,786

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			565,397		536,786

SHAREHOLDERS' FUNDS			566,397		537,786

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Maguire Construction UK Limited

Balance Sheet (continued)

As At 31 January 2026

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr W Maguire

Director

7 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Maguire Construction UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03635664 . The registered office is The Site Office Pont Pentre Caravan Park, Upper Boat, Pontypridd, CF37 5YT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line & 25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Maguire Construction UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	383,330	33,779	417,109
Disposals	(10,030 )	-	(10,030 )

As at 31 January 2026	373,300	33,779	407,079

Depreciation
As at 1 February 2025	268,750	24,026	292,776
Provided during the period	28,465	2,439	30,904
Disposals	(9,167 )	-	(9,167 )

As at 31 January 2026	288,048	26,465	314,513

Net Book Value
As at 31 January 2026	85,252	7,314	92,566

As at 1 February 2025	114,580	9,753	124,333

5. Stocks

	2026	2025
	£	£
Stock	11,500	11,500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	15,000	140,000
Amounts owed by group undertakings	4,260	34,260
Other debtors	15,904	1,954

	35,164	176,214

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,480	1,088
Other creditors	4,123	3,218
Taxation and social security	17,990	15,157

	25,593	19,463

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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