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Company Registration No. 03580234 (England and Wales)
McClellan Industrial Services Limited Unaudited accounts for the year ended 30 June 2024
McClellan Industrial Services Limited Unaudited accounts Contents
Page
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McClellan Industrial Services Limited Company Information for the year ended 30 June 2024
Director
Raymond McClellan
Secretary
Jane McClellan
Company Number
03580234 (England and Wales)
Registered Office
75 WHALLEY ROAD RAMSBOTTOM BURY BL0 0DP
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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McClellan Industrial Services Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,906 
16,986 
Current assets
Debtors
200,200 
200,637 
Cash at bank and in hand
27,979 
1,096 
228,179 
201,733 
Creditors: amounts falling due within one year
(202,737)
(191,186)
Net current assets
25,442 
10,547 
Total assets less current liabilities
38,348 
27,533 
Creditors: amounts falling due after more than one year
(26,232)
(25,320)
Net assets
12,116 
2,213 
Capital and reserves
Called up share capital
1,100 
1,100 
Profit and loss account
11,016 
1,113 
Shareholders' funds
12,116 
2,213 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 March 2025 and were signed on its behalf by
Raymond McClellan Director Company Registration No. 03580234
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McClellan Industrial Services Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
McClellan Industrial Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03580234. The registered office is 75 WHALLEY ROAD, RAMSBOTTOM, BURY, BL0 0DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance basis
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
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McClellan Industrial Services Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
17,437 
52,066 
1,186 
70,689 
At 30 June 2024
17,437 
52,066 
1,186 
70,689 
Depreciation
At 1 July 2023
15,803 
36,745 
1,155 
53,703 
Charge for the year
245 
3,830 
5 
4,080 
At 30 June 2024
16,048 
40,575 
1,160 
57,783 
Net book value
At 30 June 2024
1,389 
11,491 
26 
12,906 
At 30 June 2023
1,634 
15,321 
31 
16,986 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
184,026 
182,364 
Deferred tax asset
5,244 
4,960 
Accrued income and prepayments
4,536 
5,127 
Other debtors
6,394 
8,186 
200,200 
200,637 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,859 
9,881 
VAT
63,905 
59,767 
Trade creditors
9,356 
10,853 
Taxes and social security
41,696 
35,395 
Other creditors
2,215 
144 
Accruals
75,706 
75,146 
202,737 
191,186 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
26,232 
25,320 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,100 Ordinary shares of £1 each
1,100 
1,100 
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McClellan Industrial Services Limited Notes to the Accounts for the year ended 30 June 2024
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Directors Loan
6,719 
7,624 
9,416 
4,927 
6,719 
7,624 
9,416 
4,927 
Dividends paid to directors in their capacity as shareholders during the year included £20,000 (2019 £37,500) to Mr R G McClellan.
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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