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Company Registration No. NI679228 (Northern Ireland)
MCALLISTER LANDSCAPE CONTRACTS LTD Unaudited accounts for the year ended 31 May 2025
MCALLISTER LANDSCAPE CONTRACTS LTD Unaudited accounts Contents
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MCALLISTER LANDSCAPE CONTRACTS LTD Company Information for the year ended 31 May 2025
Director
Mark McAllister
Company Number
NI679228 (Northern Ireland)
Registered Office
2 WINGROVE GARDENS BELFAST BT5 5NA NORTHERN IRELAND
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MCALLISTER LANDSCAPE CONTRACTS LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,159 
21,106 
Current assets
Debtors
2,963 
3,218 
Cash at bank and in hand
4,215 
3,524 
7,178 
6,742 
Creditors: amounts falling due within one year
(26,951)
(16,928)
Net current liabilities
(19,773)
(10,186)
Total assets less current liabilities
4,386 
10,920 
Creditors: amounts falling due after more than one year
- 
(8,820)
Net assets
4,386 
2,100 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
4,385 
2,099 
Shareholders' funds
4,386 
2,100 
For the year ending 31 May 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 11 June 2025 and were signed on its behalf by
Mark McAllister Director Company Registration No. NI679228
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MCALLISTER LANDSCAPE CONTRACTS LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
MCALLISTER LANDSCAPE CONTRACTS LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI679228. The registered office is 2 WINGROVE GARDENS, BELFAST, BT5 5NA, NORTHERN IRELAND.
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
These financial statements for the year ended 31 May 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2024
40,888 
Additions
7,935 
At 31 May 2025
48,823 
Depreciation
At 1 June 2024
19,782 
Charge for the year
4,882 
At 31 May 2025
24,664 
Net book value
At 31 May 2025
24,159 
At 31 May 2024
21,106 
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MCALLISTER LANDSCAPE CONTRACTS LTD Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
884 
3,218 
Other debtors
2,079 
- 
2,963 
3,218 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,829 
561 
Obligations under finance leases and hire purchase contracts
- 
5,383 
Taxes and social security
4,827 
- 
Loans from directors
20,295 
10,984 
26,951 
16,928 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
8,820 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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