REGISTERED NUMBER: 06424169 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Rory Mack Associates Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

8,874

11,437

8,874

11,437

CURRENT ASSETS

Debtors

6

76,647

67,224

Cash at bank and in hand

230,018

237,470

306,665

304,694

CREDITORS

Amounts falling due within one year

7

119,663

62,516

NET CURRENT ASSETS

187,002

242,178

TOTAL ASSETS LESS CURRENT LIABILITIES

195,876

253,615

CREDITORS

Amounts falling due after more than one year

8

(6,489

)

(20,592

)

PROVISIONS FOR LIABILITIES

(1,940

)

(1,915

)

NET ASSETS

187,447

231,108

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

187,247

230,908

SHAREHOLDERS' FUNDS

187,447

231,108

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2025 and were signed on its behalf by:

Mr S F D Gallet - Director

1.	STATUTORY INFORMATION

Rory Mack Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06424169

Registered office:

Holly House

37 Marsh Parade

Newcastle Under Lyme

Staffordshire

ST5 1BT

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, was amortised

evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Website development

-

Straight line over 5 years

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

70,000

AMORTISATION

At 1 January 2024

and 31 December 2024

70,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Website

and

Computer

development

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

11,984

46,087

23,989

82,060

Additions

-

-

1,226

1,226

At 31 December 2024

11,984

46,087

25,215

83,286

DEPRECIATION

At 1 January 2024

11,984

41,214

17,425

70,623

Charge for year

-

1,218

2,571

3,789

At 31 December 2024

11,984

42,432

19,996

74,412

NET BOOK VALUE

At 31 December 2024

-

3,655

5,219

8,874

At 31 December 2023

-

4,873

6,564

11,437

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

55,313

42,576

Other debtors

21,334

24,648

76,647

67,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

13,880

13,658

Trade creditors

4,720

3,139

Taxation and social security

42,564

34,388

Other creditors

58,499

11,331

119,663

62,516

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

6,489

20,592