REGISTERED NUMBER: NI661903 (Northern Ireland)

Mccombe Services & Sons Ltd

Unaudited Financial Statements

for the Year Ended 31 May 2025

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R W W Mccombe

Mrs J Mccombe

REGISTERED OFFICE:

9 William Street

Poyntzpass

Newry

BT35 6SS

REGISTERED NUMBER:

NI661903 (Northern Ireland)

ACCOUNTANTS:

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

9 October 2025

FIXED ASSETS

Intangible assets

4

24,000

30,000

Tangible assets

5

47,105

47,311

71,105

77,311

CURRENT ASSETS

Debtors

6

531

1,258

Cash at bank

53,915

58,161

54,446

59,419

CREDITORS

Amounts falling due within one year

7

55,268

58,621

NET CURRENT (LIABILITIES)/ASSETS

(822

)

798

TOTAL ASSETS LESS CURRENT LIABILITIES

70,283

78,109

CREDITORS

Amounts falling due after more than one year

8

(6,957

)

(7,431

)

PROVISIONS FOR LIABILITIES

(8,819

)

(8,989

)

NET ASSETS

54,507

61,689

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

54,407

61,589

SHAREHOLDERS' FUNDS

54,507

61,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

R W W Mccombe - Director

1.	STATUTORY INFORMATION

Mccombe Services & Sons Ltd is a private company, limited by shares , registered in Northern Ireland. 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Taxation

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

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 11 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

60,000

AMORTISATION

At 1 June 2024

30,000

Amortisation for year

6,000

At 31 May 2025

36,000

NET BOOK VALUE

At 31 May 2025

24,000

At 31 May 2024

30,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

75,259

12,138

-

1,078

88,475

Additions

11,450

-

1,850

640

13,940

Disposals

(7,233

)

-

-

-

(7,233

)

At 31 May 2025

79,476

12,138

1,850

1,718

95,182

DEPRECIATION

At 1 June 2024

35,352

5,242

-

570

41,164

Charge for year

9,797

1,379

370

230

11,776

Eliminated on disposal

(4,863

)

-

-

-

(4,863

)

At 31 May 2025

40,286

6,621

370

800

48,077

NET BOOK VALUE

At 31 May 2025

39,190

5,517

1,480

918

47,105

At 31 May 2024

39,907

6,896

-

508

47,311

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

531

1,258

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,824

7,730

Trade creditors

12,825

13,619

Taxation and social security

17,740

21,264

Other creditors

13,879

16,008

55,268

58,621

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,957

7,431