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REGISTERED NUMBER: NI612050 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

MCA Communications (NI) Ltd

MCA Communications (NI) Ltd (Registered number: NI612050)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


MCA Communications (NI) Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs E McAlinden
K McAlinden



REGISTERED OFFICE: Unit 504
Moat House
54 Bloomfield Avenue
Belfast
BT5 5AD



REGISTERED NUMBER: NI612050 (Northern Ireland)



ACCOUNTANTS: WHR Accountants Ltd
Chartered Certified Accountants
Statutory Auditors
56 English Street
Armagh
Co. Armagh
BT61 7LG



BANKERS: Bank of Ireland
24 Scotch Street
Dungannon
Tyrone
BT70 1AR

MCA Communications (NI) Ltd (Registered number: NI612050)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,543 4,893

CURRENT ASSETS
Debtors 6,068 2,940
Cash at bank 8,659 11,869
14,727 14,809
CREDITORS
Amounts falling due within one year 8,465 9,241
NET CURRENT ASSETS 6,262 5,568
TOTAL ASSETS LESS CURRENT LIABILITIES 10,805 10,461

PROVISIONS FOR LIABILITIES 909 979
NET ASSETS 9,896 9,482

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9,894 9,480
9,896 9,482

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MCA Communications (NI) Ltd (Registered number: NI612050)

Abridged Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2024 and were signed on its behalf by:




K McAlinden - Director



Mrs E McAlinden - Director


MCA Communications (NI) Ltd (Registered number: NI612050)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

MCA Communications (NI) Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 or other future taxable profits.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

MCA Communications (NI) Ltd (Registered number: NI612050)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 38,833
Additions 1,165
At 30 April 2024 39,998
DEPRECIATION
At 1 May 2023 33,940
Charge for year 1,515
At 30 April 2024 35,455
NET BOOK VALUE
At 30 April 2024 4,543
At 30 April 2023 4,893