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Registered Number: 10962860
England and Wales

 

 

 

EB MCKAY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Financial Position and the related notes from the accounting records of the company and on the basis of the information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.
EAM Accounting Ltd
30 September 2023



....................................................
EAM Accounting Ltd
20 ASHES LANE
STALYBRIDGE
SK15 2RH
13 January 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 520   
520   
Current assets      
Debtors 22,530    67,572 
Cash at bank and in hand 47,365    79,084 
69,895    146,656 
Creditors: amount falling due within one year (13,940)   (46,055)
Net current assets 55,955    100,601 
 
Total assets less current liabilities 56,475    100,601 
Net assets 56,475    100,601 
 

Capital and reserves
     
Profit and loss account 56,475    100,601 
Shareholder's funds 56,475    100,601 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 13 January 2024 and were signed on its behalf by:


-------------------------------
Anthony McKay
Director
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General Information
EB McKay Limited is a private company, limited by shares, registered in England and Wales, registration number 10962860, registration address 2 FARLEY AVE, MANCHESTER, Lancashire, M18 7WA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:  
Computer Equipment 2 Straight Line
2.

Average number of employees


Average number of employees during the year was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 October 2022 5,098    4,700    9,798 
Additions   1,041    1,041 
Disposals    
At 30 September 2023 5,098    5,741    10,839 
Depreciation
At 01 October 2022 5,098    4,700    9,798 
Charge for year   521    521 
On disposals    
At 30 September 2023 5,098    5,221    10,319 
Net book values
Closing balance as at 30 September 2023   520    520 
Opening balance as at 01 October 2022    


3