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Company Registration No. NI699819 (Northern Ireland)
Callum McCandless Ltd Unaudited accounts for the year ended 31 March 2025
Callum McCandless Ltd Unaudited accounts Contents
Page
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Callum McCandless Ltd Company Information for the year ended 31 March 2025
Director
C McCandless
Company Number
NI699819 (Northern Ireland)
Registered Office
16 Millvale Road Annaclone Banbridge BT32 5AG
Accountants
SJK 8 Bridge Road Moira Co. Armagh BT67 0PF
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Callum McCandless Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
27,318 
17,900 
Cash at bank and in hand
14,343 
13,840 
41,661 
31,740 
Creditors: amounts falling due within one year
3,062 
(17,133)
Net current assets
44,723 
14,607 
Total assets less current liabilities
44,723 
14,607 
Creditors: amounts falling due after more than one year
- 
(14,146)
Net assets
44,723 
461 
Capital and reserves
Share premium
100 
100 
Profit and loss account
44,623 
361 
Shareholders' funds
44,723 
461 
For the year ending 31 March 2025 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 21 May 2025 and were signed on its behalf by
C McCandless Director Company Registration No. NI699819
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Callum McCandless Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Callum McCandless Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI699819. The registered office is 16 Millvale Road, Annaclone, Banbridge, BT32 5AG.
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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,318 
17,900 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
29,363 
16,133 
Loans from directors
(42,641)
- 
Accruals
10,216 
1,000 
(3,062)
17,133 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
- 
14,146 
7
Loans to directors
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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