REGISTERED NUMBER: 06722693 (England and Wales)

Mccall Commercial Holdings Ltd

Unaudited Financial Statements

for the period

1st January 2024 to 30th December 2024

Page

Company information

1

Balance sheet

2

to

3

Notes to the financial statements

4

to

6

Directors:

P J Allinson

Ms E M Dodd

Registered office:

Unit 4 Tweedside Trading Estate

Tweedmouth

Berwick-Upon-Tweed

TD15 2XF

Registered number:

06722693 (England and Wales)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

13,618

704

Current assets

Stocks

5,000

5,000

Debtors

5

247,804

216,687

Cash at bank

1,303

1,955

254,107

223,642

Creditors

Amounts falling due within one year

6

50,754

11,229

Net current assets

203,353

212,413

Total assets less current liabilities

216,971

213,117

Creditors

Amounts falling due after more than one year

7

(150,000

)

(150,000

)

Provisions for liabilities

(646

)

-

Net assets

66,325

63,117

Capital and reserves

Called up share capital

1

1

Retained earnings

66,324

63,116

66,325

63,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th 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 19th December 2025 and were signed on its behalf by:

P J Allinson - Director

1.	Statutory information

Mccall Commercial Holdings 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

The properties are not being depreciated as the directors feel they will be kept in such a state of repair that their value is unlikely to reduce.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, other loans and directors' loans.

Directors' loans (being repayable on demand), accruals, other loans, trade 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 period 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 period 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 and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

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

4.	Tangible fixed assets

Freehold

Plant and

property

machinery

Totals

£

£

£

Cost

At 1st January 2024

704

500

1,204

Additions

9,512

3,780

13,292

At 30th December 2024

10,216

4,280

14,496

Depreciation

At 1st January 2024

-

500

500

Charge for period

-

378

378

At 30th December 2024

-

878

878

Net book value

At 30th December 2024

10,216

3,402

13,618

At 31st December 2023

704

-

704

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

27,440

22,108

Other debtors

220,364

194,579

247,804

216,687

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

26,522

7,000

Taxation and social security

9,624

4,229

Other creditors

14,608

-

50,754

11,229

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Other creditors

150,000

150,000

Income set aside to cover future site restoration costs.

8.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the period ended 30th December 2024:

2024

2023

£

£

Director 1

Balance outstanding at start of year

23,227

23,227

Amounts advanced

4,450

Amounts repaid

(26,000

)

Interest

280

Balance outstanding at end of year

1,957

23,227

This loan is unsecured and repayable on demand. Interest is charged by the company at the official rate published by HMRC.

9.	Related party disclosures

McCall Commercial Holdings Ltd paid £33,000 in rent to Viewpoint Management Ltd. The companies are under common control.

An inter-company account exists between McCall Commercial Holdings Ltd and Viewpoint Management Ltd. The companies are under common control. Included in other debtors due within one year is an amount of £216,993.74 (2023: £188,443.74.)

An inter-company account exists between McCall Commercial Holdings Ltd and McCall Capital Assets Ltd. The companies are under common control. Included in other debtors due within one year is an amount of £1,213.00 (2023: £713.00.)

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

10.	Post balance sheet events

On 1st September 2025 a final dividend of £2,000 per share was declared in respect of the year ended 30th December 2024.