IRIS Accounts Production v24.1.0.578 NI650222 director 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI6502222022-12-31NI6502222023-12-31NI6502222023-01-012023-12-31NI6502222021-12-31NI6502222022-01-012022-12-31NI6502222022-12-31NI650222ns15:NorthernIreland2023-01-012023-12-31NI650222ns14:PoundSterling2023-01-012023-12-31NI650222ns10:Director12023-01-012023-12-31NI650222ns10:PrivateLimitedCompanyLtd2023-01-012023-12-31NI650222ns10:SmallEntities2023-01-012023-12-31NI650222ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-31NI650222ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-31NI650222ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-31NI650222ns10:FullAccounts2023-01-012023-12-31NI650222ns10:OrdinaryShareClass12023-01-012023-12-31NI650222ns10:RegisteredOffice2023-01-012023-12-31NI650222ns5:CurrentFinancialInstruments2023-12-31NI650222ns5:CurrentFinancialInstruments2022-12-31NI650222ns5:ShareCapital2023-12-31NI650222ns5:ShareCapital2022-12-31NI650222ns5:RetainedEarningsAccumulatedLosses2023-12-31NI650222ns5:RetainedEarningsAccumulatedLosses2022-12-31NI650222ns5:LandBuildings2022-12-31NI650222ns5:LandBuildings2023-12-31NI650222ns5:LandBuildings2022-12-31NI650222ns5:CostValuation2022-12-31NI650222ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: NI650222 (Northern Ireland)













R & A McCall Holdings Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






R & A McCall Holdings Limited (Registered number: NI650222)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company information 1

Statement of financial position 2

Notes to the financial statements 3


R & A McCall Holdings Limited

Company Information
for the Year Ended 31 December 2023







Director: Mr R McCall





Registered office: 16 Blackstaff Road
Clough
Downpatrick
Co Down
BT30 8SN





Registered number: NI650222 (Northern Ireland)





Accountants: Wylie Ruddell
Chartered Accountants
Armagh Business Centre
2 Loughgall Road
Armagh
BT61 7NH

R & A McCall Holdings Limited (Registered number: NI650222)

Statement of Financial Position
31 December 2023

2023 2022
Notes £ £
Fixed assets
Property, plant and equipment 4 226,033 226,033
Investments 5 1,000 1,000
227,033 227,033

Payables
Amounts falling due within one year 6 (19,058 ) (19,895 )
Net current liabilities (19,058 ) (19,895 )
Total assets less current liabilities 207,975 207,138

Capital and reserves
Called up share capital 7 1,000 1,000
Retained earnings 206,975 206,138
Shareholders' funds 207,975 207,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2024 and were signed by:





Mr R McCall - Director


R & A McCall Holdings Limited (Registered number: NI650222)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. Statutory information

R & A McCall Holdings Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Property, plant and equipment
No depreciation is provided on the buildings because the residual value is considered to be greater than the net book value.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Receivables
Short term receivables are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

R & A McCall Holdings Limited (Registered number: NI650222)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


2. Accounting policies - continued

Payables
Short term payables are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of Income and Retained Earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

3. Employees and directors

The average number of employees during the year was 1 (2022 - 2 ) .

4. Property, plant and equipment
Land and
buildings
£
Cost
At 1 January 2023
and 31 December 2023 226,033
Net book value
At 31 December 2023 226,033
At 31 December 2022 226,033

5. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 January 2023
and 31 December 2023 1,000
Net book value
At 31 December 2023 1,000
At 31 December 2022 1,000

The company's investment at the Statement of Financial Position date is a 100% shareholding in J&W McCall Supplies (N.I.) Limited, a private company, limited by shares, registered in Northern Ireland.

R & A McCall Holdings Limited (Registered number: NI650222)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


6. Payables: amounts falling due within one year
2023 2022
£ £
Taxation and social security 8,455 7,604
Other creditors 10,603 12,291
19,058 19,895

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
1,000 Ordinary £1 1,000 1,000

8. Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.