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Company Registration No. NI671472 (Northern Ireland)
Hope Macaulay Limited Unaudited accounts for the year ended 31 July 2025
Hope Macaulay Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
808
1,077
Tangible assets
5
54,720
14,213
55,528
15,290
Current assets
Inventories
51,401
60,160
Debtors
6
2,447
14,390
Cash at bank and in hand
62,708
34,361
116,556
108,911
Creditors: amounts falling due within one year
7
(57,426)
(22,373)
Net current assets
59,130
86,538
Net assets
114,658
101,828
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
114,558
101,728
Shareholders' funds
114,658
101,828
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by
Hope Macaulay Director Company Registration No. NI671472
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Hope Macaulay Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Hope Macaulay Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI671472. The registered office is 233 Loughan Road, Colebreene Yard, Coleraine, County Londonderry, BT52 1UD, Northern Ireland.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Motor vehicles
20% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
The director believes that the company Hope Macaulay Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
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Hope Macaulay Limited Notes to the Accounts for the year ended 31 July 2025
4
Intangible fixed assets
Other
£
Cost
At 1 August 2024
1,346
At 31 July 2025
1,346
Amortisation
At 1 August 2024
269
Charge for the year
269
At 31 July 2025
538
Net book value
At 31 July 2025
808
At 31 July 2024
1,077
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
8,000
15,118
-
23,118
Additions
47,590
3,600
2,247
53,437
At 31 July 2025
55,590
18,718
2,247
76,555
Depreciation
At 1 August 2024
1,067
7,838
-
8,905
Charge for the year
10,585
1,896
449
12,930
At 31 July 2025
11,652
9,734
449
21,835
Net book value
At 31 July 2025
43,938
8,984
1,798
54,720
At 31 July 2024
6,933
7,280
-
14,213
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,582
13,525
Other debtors
865
865
2,447
14,390
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Hope Macaulay Limited Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,987
1,181
Obligations under finance leases and hire purchase contracts
38,503
-
Trade creditors
1,437
4,138
Taxes and social security
3,532
15,080
Other creditors
-
577
Loans from directors
85
447
Accruals
3,648
950
Deferred income
7,234
-
57,426
22,373
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 5 (2024: 3).
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