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REGISTERED NUMBER: 07164246 (England and Wales)
















MCCOLLIN BRYAN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






MCCOLLIN BRYAN LIMITED (REGISTERED NUMBER: 07164246)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MCCOLLIN BRYAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Ms M.E. Bryan
D.B. McCollin





REGISTERED OFFICE: 21 Lodge Lane
Grays
Essex
RM17 5RY





REGISTERED NUMBER: 07164246 (England and Wales)





ACCOUNTANTS: CR Bland Baker Limited
Chartered Accountants
21 Lodge Lane
Grays
Essex
RM17 5RY

MCCOLLIN BRYAN LIMITED (REGISTERED NUMBER: 07164246)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,383 24,447

CURRENT ASSETS
Stocks 126,186 98,960
Debtors 5 35,975 24,951
Cash at bank and in hand 191,730 244,905
353,891 368,816
CREDITORS
Amounts falling due within one year 6 246,249 232,008
NET CURRENT ASSETS 107,642 136,808
TOTAL ASSETS LESS CURRENT
LIABILITIES

127,025

161,255

PROVISIONS FOR LIABILITIES 4,850 4,650
NET ASSETS 122,175 156,605

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 122,075 156,505
SHAREHOLDERS' FUNDS 122,175 156,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

MCCOLLIN BRYAN LIMITED (REGISTERED NUMBER: 07164246)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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 Board of Directors and authorised for issue on 22 November 2024 and were signed on its behalf by:




Ms M.E. Bryan - Director



D.B. McCollin - Director


MCCOLLIN BRYAN LIMITED (REGISTERED NUMBER: 07164246)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

McCollin Bryan Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


MCCOLLIN BRYAN LIMITED (REGISTERED NUMBER: 07164246)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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 or other future taxable profits.

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 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 150,877
Additions 1,131
At 31 March 2024 152,008
DEPRECIATION
At 1 April 2023 126,430
Charge for year 6,195
At 31 March 2024 132,625
NET BOOK VALUE
At 31 March 2024 19,383
At 31 March 2023 24,447

MCCOLLIN BRYAN LIMITED (REGISTERED NUMBER: 07164246)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,544 11,915
Amounts owed by associates 7,766 -
Other debtors 17,665 13,036
35,975 24,951

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 153,532 144,785
Taxation and social security 19,345 25,971
Other creditors 73,372 61,252
246,249 232,008

7. RELATED PARTY DISCLOSURES

Balances with related parties
At 31 March 2024 the company had the following balances with related parties:
2024
£
Amounts owed by/to associates:
Studio McB Spolka z Ograniczona Odpowiedzialnoscia 7,766
7,766

The balance represented an unsecured, interest free loan, repayable on demand.