2022-11-012023-10-312023-10-31false11298688MCCOURT HOLDINGS (YORKSHIRE) 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MCCOURT HOLDINGS (YORKSHIRE) LIMITED

Registered Number
11298688
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

MCCOURT HOLDINGS (YORKSHIRE) LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

MCCOURT, Sean Christopher

Registered Address

The Black Swan Fearby
Masham
Ripon
HG4 4NF

Registered Number

11298688 (England and Wales)
MCCOURT HOLDINGS (YORKSHIRE) LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets365,00075,000
Tangible assets43,4824,642
68,48279,642
Current assets
Debtors4373,056
Cash at bank and on hand-3,093
4376,149
Creditors amounts falling due within one year(144,725)(80,725)
Net current assets (liabilities)(144,288)(74,576)
Total assets less current liabilities(75,806)5,066
Creditors amounts falling due after one year(35,702)(65,763)
Provisions for liabilities(20,688)(20,688)
Net assets(132,196)(81,385)
Capital and reserves
Profit and loss account(132,196)(81,385)
Shareholders' funds(132,196)(81,385)
The financial statements were approved and authorised for issue by the Director on 30 July 2024, and are signed on its behalf by:
MCCOURT, Sean Christopher
Director
Registered Company No. 11298688
MCCOURT HOLDINGS (YORKSHIRE) LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less amortisation.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year1010
3.Intangible assets

Total

£
Cost or valuation
At 01 November 22100,000
At 31 October 23100,000
Amortisation and impairment
At 01 November 2225,000
Charge for year10,000
At 31 October 2335,000
Net book value
At 31 October 2365,000
At 31 October 2275,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 22131,582
At 31 October 23131,582
Depreciation and impairment
At 01 November 22126,940
Charge for year1,160
At 31 October 23128,100
Net book value
At 31 October 233,482
At 31 October 224,642