2023-07-01 2024-06-30 false Capium Accounts Production 1.1 04797243 bus:FullAccounts 2023-07-01 2024-06-30 04797243 bus:FRS102 2023-07-01 2024-06-30 04797243 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 04797243 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04797243 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04797243 2023-07-01 2024-06-30 04797243 2024-06-30 04797243 bus:RegisteredOffice 2023-07-01 2024-06-30 04797243 core:WithinOneYear 2024-06-30 04797243 core:AfterOneYear 2024-06-30 04797243 bus:Director1 2023-07-01 2024-06-30 04797243 bus:Director1 2024-06-30 04797243 bus:Director1 2022-07-01 2023-06-30 04797243 bus:Director2 2023-07-01 2024-06-30 04797243 bus:Director2 2024-06-30 04797243 bus:Director2 2022-07-01 2023-06-30 04797243 2022-07-01 04797243 bus:LeadAgentIfApplicable 2023-07-01 2024-06-30 04797243 2022-07-01 2023-06-30 04797243 2023-06-30 04797243 core:WithinOneYear 2023-06-30 04797243 core:AfterOneYear 2023-06-30 04797243 bus:EntityAccountantsOrAuditors 2022-07-01 2023-06-30 04797243 core:FurnitureFittings 2023-07-01 2024-06-30 04797243 core:FurnitureFittings 2024-06-30 04797243 core:FurnitureFittings 2023-06-30 04797243 core:ComputerEquipment 2023-07-01 2024-06-30 04797243 core:ComputerEquipment 2024-06-30 04797243 core:ComputerEquipment 2023-06-30 04797243 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 04797243 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-06-30 04797243 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 04797243 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 04797243 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 04797243 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 04797243 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 04797243 core:Non-currentFinancialInstruments 2024-06-30 04797243 core:Non-currentFinancialInstruments 2023-06-30 04797243 core:ShareCapital 2024-06-30 04797243 core:ShareCapital 2023-06-30 04797243 core:RetainedEarningsAccumulatedLosses 2024-06-30 04797243 core:RetainedEarningsAccumulatedLosses 2023-06-30 04797243 core:ShareCapitalOrdinaryShares 2023-07-01 04797243 core:ShareCapitalOrdinaryShares 2022-07-01 04797243 core:ShareCapitalOrdinaryShares 2023-07-01 2024-06-30 04797243 core:ShareCapitalOrdinaryShares 2022-07-01 2023-06-30 04797243 core:ShareCapitalOrdinaryShares 2024-06-30 04797243 core:ShareCapitalOrdinaryShares 2023-06-30 04797243 core:ShareCapitalPreferenceShares 2023-07-01 04797243 core:ShareCapitalPreferenceShares 2022-07-01 04797243 core:ShareCapitalPreferenceShares 2023-07-01 2024-06-30 04797243 core:ShareCapitalPreferenceShares 2022-07-01 2023-06-30 04797243 core:ShareCapitalPreferenceShares 2024-06-30 04797243 core:ShareCapitalPreferenceShares 2023-06-30 04797243 core:RetainedEarningsAccumulatedLosses 2023-07-01 04797243 core:RetainedEarningsAccumulatedLosses 2022-07-01 04797243 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 04797243 core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 04797243 core:RetainedEarningsAccumulatedLosses 2024-06-30 04797243 core:RetainedEarningsAccumulatedLosses 2023-06-30 04797243 dpl:Item1 2023-07-01 04797243 dpl:Item1 2024-06-30 04797243 dpl:Item1 2022-07-01 04797243 dpl:Item1 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 04797243
England and Wales

 

 

 

MACNAMARA ICT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Directors Ciaran Kenny
Geoffrey Courts
Registered Number 04797243
Registered Office The Clarence Centre 6 St
Georges Circus, Office Dcg03
LONDON
SE1 6FE
Accountants Mr joseph John Mills FFA, FIPA
M & A Accountancy Services SL
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 June 2024.
Principal activities
Principal activity of the company during the financial year was of IT Support and Consultancy    
Directors
The directors who served the company throughout the year were as follows:
Ciaran Kenny
Geoffrey Courts
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Ciaran Kenny
Director

Date approved: 18 September 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of MACNAMARA ICT LIMITED for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MACNAMARA ICT LIMITED for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of MACNAMARA ICT LIMITED, as a body, in accordance with the terms of our engagement letter dated 18 September 2024 . Our work has been undertaken solely to prepare for your approval the accounts of MACNAMARA ICT LIMITED and state those matters that we have agreed to state to the Board of Directors of MACNAMARA ICT LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MACNAMARA ICT LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that MACNAMARA ICT LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of MACNAMARA ICT LIMITED.You consider that MACNAMARA ICT LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of MACNAMARA ICT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 June 2024.



....................................................
Mr joseph John Mills FFA, FIPA
M & A Accountancy Services SL
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
18 September 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 10,597    34,103 
10,597    34,103 
Current assets      
Debtors 4 41,774    41,096 
Cash at bank and in hand 619,467    488,650 
661,241    529,746 
Creditors: amount falling due within one year 5 (77,743)   (198,650)
Net current assets 583,498    331,096 
 
Total assets less current liabilities 594,095    365,199 
Creditors: amount falling due after more than one year 6 (108,734)  
Provisions for liabilities 7 (12,599)   (11,753)
Net assets 472,762    353,446 
 

Capital and reserves
     
Called up share capital 101    101 
Profit and loss account 472,661    353,345 
Shareholders' funds 472,762    353,446 
 


For the year ended 30 June 2024 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 September 2024 and were signed on its behalf by:


-------------------------------
Ciaran Kenny
Director
4
  Equity share capital   Preference share capital   Retained Earnings   Total
£ £ £ £
At 01 July 2022 1  100  263,310  263,411 
Profit for the year 176,035  176,035 
Total comprehensive income for the year 176,035  176,035 
Dividends (86,000) (86,000)
Total investments by and distributions to owners (86,000) (86,000)
At 30 June 2023 1  100  353,345  353,446 
At 01 July 2023 1  100  353,346  353,447 
Profit for the year 155,315  155,315 
Total comprehensive income for the year 155,315  155,315 
Dividends (36,000) (36,000)
Total investments by and distributions to owners (36,000) (36,000)
At 30 June 2024 1  100  472,661  472,762 
5
General Information
MACNAMARA ICT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04797243, registration address The Clarence Centre 6 St, Georges Circus, Office Dcg03, LONDON, SE1 6FE.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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:
Fixtures and Fittings 0 Reducing Balance
Computer Equipment 33.33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 July 2023 10,000    39,330    49,330 
Additions   1,096    1,096 
Disposals    
At 30 June 2024 10,000    40,426    50,426 
Depreciation
At 01 July 2023 4,375    46,644    51,019 
Charge for year 1,055    24,037    25,092 
On disposals   (36,282)   (36,282)
At 30 June 2024 5,430    34,399    39,829 
Net book values
Closing balance as at 30 June 2024 4,570    6,027    10,597 
Opening balance as at 01 July 2023 5,625    28,478    34,103 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 36,383    40,999 
Prepayments & Accrued Income 5,391    97 
41,774    41,096 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 5,214    10,689 
Corporation Tax 57,680    40,714 
Accrued Expenses 2,600    8,100 
Other Creditors (2)  
Wages & Salaries Control Account   10,000 
Directors' Current Accounts   111,357 
VAT 12,251    17,790 
77,743    198,650 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Directors' Loan Accounts 108,734   
108,734   

7.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 12,599    11,753 
12,599    11,753 

6