The average number of persons, including directors, employed by the company during the year was as follows:

During the preparation of the year end 31st December 2024 accounts, it was identified that fixed assets, the director's salary and declared dividends had been recorded incorrectly and bank account balances had been omitted. As a result, the comparative figures for the year ended 31st December 2023 have been restated.

The impact of this adjustment is as follows:

Opening reserves at 1st January 2024 have increased by £12,331

Fixed assets at 31st December 2023 have increased by £838

Current assets at 31st December 2023 have increased by £10,187

Current liabilities at 31st December 2023 have decreased by £1,306

This adjustment has no impact on the current year’s profit and loss account.

James Cormack Limited is a private company limited by shares incorporated in England and Wales. The registered office is 320 Firecrest Court, Centre Park, Warrington, Cheshire, WA1 1RG.

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true