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Registered number: 14953766










J&D MAC BROTHERS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
J&D MAC BROTHERS LIMITED
REGISTERED NUMBER: 14953766

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
52,439

  
52,439

Current assets
  

Debtors: amounts falling due within one year
 5 
8,000

Cash at bank and in hand
  
2,295

  
10,295

Creditors: amounts falling due within one year
 6 
(72,961)

Net current (liabilities)/assets
  
 
 
(62,666)

Total assets less current liabilities
  
(10,227)

  

Net (liabilities)/assets
  
(10,227)


Capital and reserves
  

Called up share capital 
 7 
4

Profit and loss account
  
(10,231)

  
(10,227)


Page 1

 
J&D MAC BROTHERS LIMITED
REGISTERED NUMBER: 14953766
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 April 2025.




D J McArdle
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
J&D MAC BROTHERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
1.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
J&D MAC BROTHERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Leasehold improvements
-
20%
straight line
Fixtures and fittings
-
20%
reducing balance
Other fixed assets
-
20%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.


General information

J&D Mac Brothers Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 14953766
Its Registered office is:
Invision House
Wilbury Way
Hitchin
SG4 0TY

Page 4

 
J&D MAC BROTHERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Tangible fixed assets





Leasehold improvements
Fixtures and fittings
Other fixed assets
Total

£
£
£
£



Cost or valuation


Additions
37,602
7,947
20,000
65,549



At 30 June 2024

37,602
7,947
20,000
65,549



Depreciation


Charge for the period on owned assets
7,521
1,589
4,000
13,110



At 30 June 2024

7,521
1,589
4,000
13,110



Net book value



At 30 June 2024
30,081
6,358
16,000
52,439


5.


Debtors

2024
£


Other debtors
6,000

Prepayments and accrued income
2,000

8,000



6.


Creditors: Amounts falling due within one year

2024
£

Other creditors
71,281

Accruals and deferred income
1,680

72,961


Page 5

 
J&D MAC BROTHERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

7.


Share capital

2024
£
Allotted, called up and fully paid


2 Ordinary shares of £1.00 each
2
2 Ordinary B shares of £1.00 each
2

4


During the period the Company issued two Ordinary £1 shares and two Ordinary B £1 shares for a total consideration of £4.

 
Page 6