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Registered number: NI055510
McCluskey Limited
ABRIDGED Financial Statements
For The Year Ended 31 July 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: NI055510
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 99,717 83,602
99,717 83,602
CURRENT ASSETS
Debtors 176,700 198,130
Cash at bank and in hand 9,735 -
186,435 198,130
Creditors: Amounts Falling Due Within One Year (173,423 ) (216,047 )
NET CURRENT ASSETS (LIABILITIES) 13,012 (17,917 )
TOTAL ASSETS LESS CURRENT LIABILITIES 112,729 65,685
Creditors: Amounts Falling Due After More Than One Year (329,183 ) (314,078 )
NET LIABILITIES (216,454 ) (248,393 )
CAPITAL AND RESERVES
Called up share capital 5 250,000 250,000
Other reserves (395,372 ) (395,372 )
Profit and Loss Account (71,082 ) (103,021 )
SHAREHOLDERS' FUNDS (216,454) (248,393)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Richard McCluskey
Director
05/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
McCluskey Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI055510 . The registered office is 10 Flush Park, Lisburn, BT28 2DX.
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:
Motor Vehicles 20%
Fixtures & Fittings 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 515,945
Additions 38,510
Disposals (9,000 )
As at 31 July 2023 545,455
Depreciation
As at 1 August 2022 432,343
Provided during the period 22,395
Disposals (9,000 )
As at 31 July 2023 445,738
Net Book Value
As at 31 July 2023 99,717
As at 1 August 2022 83,602
Page 3
Page 4
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 250,000 250,000
Page 4