Macaulay Construction Limited - Accounts to registrar - small 17.1.1

Macaulay Construction Limited - Accounts to registrar - small 17.1.1

POSHPADS BRISTOL LIMITED - Company Information

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REGISTERED NUMBER: 05332737 (England and Wales)










UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2016 TO 30 SEPTEMBER 2016

FOR

MACAULAY CONSTRUCTION LIMITED

MACAULAY CONSTRUCTION LIMITED (REGISTERED NUMBER: 05332737)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2016 TO 30 SEPTEMBER 2016










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

MACAULAY CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2016 TO 30 SEPTEMBER 2016







DIRECTOR: Thomas Robert Keay





SECRETARY: PJE Company Secretarial Limited





REGISTERED OFFICE: 4 Clifton Road
Clifton
Bristol
BS8 1AG





REGISTERED NUMBER: 05332737 (England and Wales)





ACCOUNTANTS: PJE Chartered Accountants
4 Clifton Road
Clifton
Bristol
BS8 1AG
Page 1
MACAULAY CONSTRUCTION LIMITED (REGISTERED NUMBER: 05332737)

BALANCE SHEET
30 SEPTEMBER 2016

30.9.16 31.12.15
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 - 71,179

CURRENT ASSETS
Debtors 4 - 113,875

CREDITORS
Amounts falling due within one year 5 192,750 356,344
NET CURRENT LIABILITIES (192,750 ) (242,469 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
(192,750
)
(171,290
)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (192,751 ) (171,291 )
SHAREHOLDERS' FUNDS (192,750 ) (171,290 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2016.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 2 continued...
MACAULAY CONSTRUCTION LIMITED (REGISTERED NUMBER: 05332737)

BALANCE SHEET - continued
30 SEPTEMBER 2016


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the director on 12 January 2017 and were signed by:





Thomas Robert Keay - Director


The notes form part of these financial statements

Page 3
MACAULAY CONSTRUCTION LIMITED (REGISTERED NUMBER: 05332737)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2016 TO 30 SEPTEMBER 2016


1. STATUTORY INFORMATION

Macaulay 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 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
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the period 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 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 period 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.

Page 4 continued...
MACAULAY CONSTRUCTION LIMITED (REGISTERED NUMBER: 05332737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2016 TO 30 SEPTEMBER 2016


3. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 January 2016 70,499 3,213 7,315 81,027
Disposals (70,499 ) (3,213 ) (7,315 ) (81,027 )
At 30 September 2016 - - - -
DEPRECIATION
At 1 January 2016 - 3,002 6,846 9,848
Eliminated on disposal - (3,002 ) (6,846 ) (9,848 )
At 30 September 2016 - - - -
NET BOOK VALUE
At 30 September 2016 - - - -
At 31 December 2015 70,499 211 469 71,179

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.16 31.12.15
£    £   
Trade debtors - 6,232
Other debtors - 107,643
- 113,875

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.16 31.12.15
£    £   
Bank loans and overdrafts - 292,773
Other creditors 192,750 63,571
192,750 356,344

6. RELATED PARTY DISCLOSURES

Included within creditors, is a director's loan account owed to the director T Keay in the sum of
£192,750 (2015 - £55,179). The balance is unsecured, interest free and carries no fixed date of
repayment.

Page 5
MACAULAY CONSTRUCTION LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
MACAULAY CONSTRUCTION LIMITED


The following reproduces the text of the report prepared for the director and members in respect of
the company's annual unaudited financial statements. In accordance with the Companies Act 2006,
the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement
and certain other primary statements and the Report of the Director are not required to be filed with
the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 September 2016 set out on pages to and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






PJE Chartered Accountants
4 Clifton Road
Clifton
Bristol
BS8 1AG


12 January 2017

This page does not form part of the statutory financial statements

Page 6