Company Registration No. NI046931 (Northern Ireland)
J & N McManus Ltd
Unaudited accounts
for the year ended 30 June 2025
J & N McManus Ltd
Unaudited accounts
Contents
J & N McManus Ltd
Company Information
for the year ended 30 June 2025
Company Number
NI046931 (Northern Ireland)
Registered Office
1 Church Street
Fintona
Co Tyrone
BT78 2BR
Accountants
A D Pottie & Co Ltd
1 Church Street
Fintona
Tyrone
BT78 2BR
J & N McManus Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
49,331
175,775
Inventories
24,499
104,835
Cash at bank and in hand
212,869
12,687
Creditors: amounts falling due within one year
(44,829)
(35,430)
Net current assets
344,603
183,121
Net assets
393,934
358,896
Called up share capital
1,000
1,000
Profit and loss account
392,934
357,896
Shareholders' funds
393,934
358,896
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 23 October 2025 and were signed on its behalf by
John McManus
Director
Company Registration No. NI046931
J & N McManus Ltd
Notes to the Accounts
for the year ended 30 June 2025
J & N McManus Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI046931. The registered office is 1 Church Street, Fintona, Co Tyrone, BT78 2BR.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
J & N McManus Ltd
Notes to the Accounts
for the year ended 30 June 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
110,000
126,712
44,330
281,042
Disposals
(110,000)
-
-
(110,000)
At 30 June 2025
-
126,712
44,330
171,042
At 1 July 2024
-
89,075
16,192
105,267
Charge for the year
-
9,410
7,034
16,444
At 30 June 2025
-
98,485
23,226
121,711
At 30 June 2025
-
28,227
21,104
49,331
At 30 June 2024
110,000
37,637
28,138
175,775
Amounts falling due within one year
Other debtors
124,024
34,786
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
774
Trade creditors
24,608
30,520
Taxes and social security
18,935
2,953
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Average number of employees
During the year the average number of employees was 5 (2024: 5).