1 April 2024 false No description of principal activity Taxfiler 2024.6 NI067730business:PrivateLimitedCompanyLtd2024-04-012025-03-31 NI0677302024-03-31 NI0677302024-04-012025-03-31 NI067730business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 NI067730business:FilletedAccounts2024-04-012025-03-31 NI0677302025-03-31 NI067730business:Director12024-04-012025-03-31 NI067730business:CompanySecretary12024-04-012025-03-31 NI067730business:RegisteredOffice2024-04-012025-03-31 NI0677302024-03-31 NI067730core:WithinOneYear2025-03-31 NI067730core:WithinOneYear2024-03-31 NI067730core:AfterOneYear2025-03-31 NI067730core:AfterOneYear2024-03-31 NI067730core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 NI067730core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 NI067730core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 NI067730core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 NI067730core:PreviouslyStatedAmount2025-03-31 NI067730core:PreviouslyStatedAmount2024-03-31 NI067730business:SmallEntities2024-04-012025-03-31 NI067730countries:NorthernIreland2024-04-012025-03-31 NI067730core:PlantMachinery2024-04-012025-03-31 NI067730core:MotorVehicles2024-04-012025-03-31 NI067730core:LandBuildings2024-03-31 NI067730core:PlantMachinery2024-03-31 NI067730core:MotorVehicles2024-03-31 NI067730core:LandBuildings2025-03-31 NI067730core:PlantMachinery2025-03-31 NI067730core:MotorVehicles2025-03-31 NI067730core:LandBuildings2024-04-012025-03-31 NI0677302023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. NI067730 (Northern Ireland)
McGrory Commercials Limited Unaudited accounts for the year ended 31 March 2025
McGrory Commercials Limited Unaudited accounts Contents
Page
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McGrory Commercials Limited Company Information for the year ended 31 March 2025
Director
Kieran McGrory
Secretary
Caroline McGrory
Company Number
NI067730 (Northern Ireland)
Registered Office
27 Eshmeen Lisnaskea Enniskillen Co Fermanagh BT92 5AH
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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McGrory Commercials Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
57,142 
67,574 
Current assets
Inventories
5,387 
4,963 
Debtors
25,142 
47,871 
Cash at bank and in hand
(13,532)
(7,424)
16,997 
45,410 
Creditors: amounts falling due within one year
(17,429)
(16,654)
Net current (liabilities)/assets
(432)
28,756 
Total assets less current liabilities
56,710 
96,330 
Creditors: amounts falling due after more than one year
(4,897)
(8,704)
Net assets
51,813 
87,626 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
51,811 
87,624 
Shareholders' funds
51,813 
87,626 
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 24 June 2025 and were signed on its behalf by
Kieran McGrory Director Company Registration No. NI067730
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McGrory Commercials Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
McGrory Commercials Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI067730. The registered office is 27 Eshmeen, Lisnaskea, Enniskillen, Co Fermanagh, BT92 5AH.
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.
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:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
25,848 
153,789 
7,475 
187,112 
At 31 March 2025
25,848 
153,789 
7,475 
187,112 
Depreciation
At 1 April 2024
- 
113,158 
6,380 
119,538 
Charge for the year
- 
10,158 
274 
10,432 
At 31 March 2025
- 
123,316 
6,654 
129,970 
Net book value
At 31 March 2025
25,848 
30,473 
821 
57,142 
At 31 March 2024
25,848 
40,631 
1,095 
67,574 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,142 
40,777 
Other debtors
- 
7,094 
25,142 
47,871 
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McGrory Commercials Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,162 
2,060 
Obligations under finance leases and hire purchase contracts
2,752 
2,752 
Trade creditors
11,010 
8,971 
Taxes and social security
873 
2,871 
Other creditors
123 
- 
Loans from directors
509 
- 
17,429 
16,654 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,897 
8,704 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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