McInnes Communications Limited 31/03/2025 iXBRL

Company registration number: 05554304

McInnes Communications Limited

Unaudited filleted financial statements

for the year ended

31 March 2025

Prepared by:

THOMAS NOCK MARTIN LIMITED

CHARTERED ACCOUNTANTS

BRIERLEY HILL

McInnes Communications Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

McInnes Communications Limited

Directors and other information


	Directors	Iain McInnes
		Sarah McInnes


	Secretary	Iain McInnes


	Company number	05554304


	Registered office	The Byre Bank Farm Barns
		Dumbleton
		Evesham
		Gloucestershire
		WR11 7TJ


	Business address	The Byre Bank Farm Barns
		Dumbleton
		Evesham
		Gloucestershire
		WR11 7TJ


	Accountants	Thomas Nock Martin Limited
		5 Hagley Court South
		The Waterfront
		Brierley Hill
		West Midlands
		DY5 1XE




	Bankers	HSBC Business Direct
		PO Box 1888
		Coventry
		CV3 9WN

McInnes Communications Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of McInnes Communications Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of McInnes Communications Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of McInnes Communications Limited, as a body, in accordance with the terms of our engagement letter dated 23 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of McInnes Communications Limited and state those matters that we have agreed to state to the board of directors of McInnes Communications Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than McInnes Communications Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that McInnes Communications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of McInnes Communications Limited. You consider that McInnes Communications Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of McInnes Communications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thomas Nock Martin Limited

Chartered Accountants

5 Hagley Court South

The Waterfront

Brierley Hill

West Midlands

DY5 1XE

22 December 2025

McInnes Communications Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	20,200		42,485
		_______		_______
			20,200		42,485

Current assets
Debtors	7	212,524		149,532
Cash at bank and in hand		303		31,344
		_______		_______
		212,827		180,876
Creditors: amounts falling due
within one year	8	( 207,885)		( 158,022)
		_______		_______
Net current assets			4,942		22,854
			_______		_______
Total assets less current liabilities			25,142		65,339

Creditors: amounts falling due
after more than one year	9		( 5,155)		( 9,105)

Provisions for liabilities			( 4,350)		( 7,500)

			_______		_______
Net assets			15,637		48,734
			_______		_______

Capital and reserves
Called up share capital	10		1,000		1,000
Profit and loss account			14,637		47,734
			_______		_______
Shareholders funds			15,637		48,734
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- 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;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Iain McInnes

Director

Company registration number: 05554304

McInnes Communications Limited

Notes to the financial statements

Year ended 31 March 2025

1. Company information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Byre Bank Farm Barns, Dumbleton, Evesham, Gloucestershire, WR11 7TJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

The company operates the standard VAT scheme, so turnover represents the total invoice value, excluding value added tax, of sales made and derives from the provision of services falling within the company's ordinary activities.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis .

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as a write off the cost or valuation of an asset, less its residual value, over the useful economic life of the asset as follows:


Leasehold improvements	-	Straight line over the life of the lease
Plant and machinery	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and trade creditors, other debtors and creditors.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 3 ).

5. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	185,000	191,000
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	122,830	23,988	66,015	212,833
Additions	-	5,932	-	5,932
Disposals	-	-	( 32,706)	( 32,706)
	_______	_______	_______	_______
At 31 March 2025	122,830	29,920	33,309	186,059
	_______	_______	_______	_______
Depreciation
At 1 April 2024	110,367	13,693	46,288	170,348
Charge for the year	9,656	3,280	1,482	14,418
Disposals	-	-	( 18,907)	( 18,907)
	_______	_______	_______	_______
At 31 March 2025	120,023	16,973	28,863	165,859
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	2,807	12,947	4,446	20,200
	_______	_______	_______	_______
At 31 March 2024	12,463	10,295	19,727	42,485
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£

Trade debtors	154,018	77,383
Other debtors	58,506	72,149
	_______	_______
	212,524	149,532
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£

Bank loans	3,950	5,028
Trade creditors	39,951	30,088
Corporation tax	103,916	79,050
Social security and other taxes	54,467	25,724
Other creditors	5,601	18,132
	_______	_______
	207,885	158,022
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£

Bank loans	5,155	9,105
	_______	_______

Included within creditors: amounts falling due after more than one year is a Bounce Bank Loan for the principal of £25,000 in December 2020 which bears interest at 2.5% pa. The loan is due to be repaid in December 2026.

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£

Ordinary A shares of £ 1.00 each	600	600	600	600
Ordinary B shares of £ 1.00 each	400	400	400	400
	_______	_______	_______	_______
	1,000	1,000	1,000	1,000
	_______	_______	_______	_______

11. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Later than 1 year and not later than 5 years	17,406	4,950
	_______	_______

12. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances to the directors	Amounts repaid	Balance carried forward
		£	£	£	£

	Iain McInnes	70,226	134,661	( 172,721)	32,166
	Sarah McInnes	( 405)	87,660	( 67,607)	19,648
		_______	_______	_______	_______
		69,821	222,321	( 240,328)	51,814
		_______	_______	_______	_______

2024
		Balance brought forward	Advances to the directors	Amounts repaid	Balance carried forward
		£	£	£	£

	Iain McInnes	31,226	139,000	( 100,000)	70,226
	Sarah McInnes	15,788	74,807	( 91,000)	( 405)
		_______	_______	_______	_______
		47,014	213,807	( 191,000)	69,821
		_______	_______	_______	_______

The directors' loans are repayable on demand.