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REGISTERED NUMBER: 04878121 (England and Wales)















S MCCRACKEN & SON LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






S MCCRACKEN & SON LTD (REGISTERED NUMBER: 04878121)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


S MCCRACKEN & SON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







Director: S M McCracken





Secretary: Miss E A McCracken





Registered office: 2 Tower House
Hoddesdon
Hertfordshire
EN11 8UR





Registered number: 04878121 (England and Wales)





Accountants: Roberts & Co
Chartered Accountants
2 Tower House
Hoddesdon
Hertfordshire
EN11 8UR

S MCCRACKEN & SON LTD (REGISTERED NUMBER: 04878121)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 1,511 2,014
1,511 2,014

Current assets
Debtors 6 33,334 61,448
Cash at bank 26,297 2,649
59,631 64,097
Creditors
Amounts falling due within one year 7 36,690 58,189
Net current assets 22,941 5,908
Total assets less current liabilities 24,452 7,922

Capital and reserves
Called up share capital 8 100 100
Retained earnings 24,352 7,822
Shareholders' funds 24,452 7,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 and authorised for issue on 5 April 2024 and were signed by:





S M McCracken - Director


S MCCRACKEN & SON LTD (REGISTERED NUMBER: 04878121)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. Statutory information

S McCracken & Son Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance

Taxation
Taxation for the year 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 have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 1 (2022 - 1 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 October 2022
and 30 September 2023 20,000
Amortisation
At 1 October 2022
and 30 September 2023 20,000
Net book value
At 30 September 2023 -
At 30 September 2022 -

S MCCRACKEN & SON LTD (REGISTERED NUMBER: 04878121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 October 2022
and 30 September 2023 52,498
Depreciation
At 1 October 2022 50,484
Charge for year 503
At 30 September 2023 50,987
Net book value
At 30 September 2023 1,511
At 30 September 2022 2,014

6. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 26,202 59,798
Other debtors 7,132 1,650
33,334 61,448

7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 6,264 2,431
Taxation and social security 1,776 2,011
Other creditors 28,650 53,747
36,690 58,189

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100

9. Ultimate controlling party

The controlling party is S M McCracken.