REGISTERED NUMBER: 13209649 (England and Wales)

Mccall Residential Ltd

Unaudited Financial Statements

for the Year Ended 31st December 2024

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

to

4

Directors:

P J Allinson

Ms E M Dodd

Registered office:

Unit 4 Tweedside Trading Estate

Tweedmouth

Berwick-Upon-Tweed

TD15 2XF

Registered number:

13209649 (England and Wales)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Current assets

Debtors

4

76,000

(720

)

Cash at bank

187

109,838

76,187

109,118

Creditors

Amounts falling due within one year

5

69,317

101,576

Net current assets

6,870

7,542

Total assets less current liabilities

6,870

7,542

Capital and reserves

Called up share capital

100

100

Retained earnings

6,770

7,442

6,870

7,542

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th September 2025 and were signed on its behalf by:

P J Allinson - Director

1.	Statutory information

Mccall Residential Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover is measured at the fair value of rentals received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised on the date rent is received.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade creditors, accruals, other/inter-company loans and Directors loans.

Directors' loans (being repayable on demand), other debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and it is the directors intention for the company to become dormant.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2024

2023

£

£

Other debtors

76,000

(720

)

5.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

179

-

Taxation and social security

626

1,191

Other creditors

68,512

100,385

69,317

101,576

6.	Related party disclosures

An inter-company account exists between McCall Residential Ltd and McCall Commercial Holdings Ltd, both companies are under common control. Included in other creditors due within one year is an amount of £200 (2023: NIL.)

An inter-company account exists between McCall Residential Ltd and Viewpoint Management Ltd, both companies are under common control. Included in other debtors due within one year is an amount of £76,000 (2023: NIL.)