Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09667089 Mrs N L McNally Mr N M McNally iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09667089 2024-12-31 09667089 2025-12-31 09667089 2025-01-01 2025-12-31 09667089 frs-core:CurrentFinancialInstruments 2025-12-31 09667089 frs-core:Non-currentFinancialInstruments 2025-12-31 09667089 frs-core:FurnitureFittings 2025-12-31 09667089 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09667089 frs-core:FurnitureFittings 2024-12-31 09667089 frs-core:MotorVehicles 2025-12-31 09667089 frs-core:MotorVehicles 2025-01-01 2025-12-31 09667089 frs-core:MotorVehicles 2024-12-31 09667089 frs-core:ShareCapital 2025-12-31 09667089 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09667089 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09667089 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09667089 frs-bus:SmallEntities 2025-01-01 2025-12-31 09667089 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09667089 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09667089 1 2025-01-01 2025-12-31 09667089 frs-bus:Director1 2025-01-01 2025-12-31 09667089 frs-bus:Director2 2025-01-01 2025-12-31 09667089 frs-countries:EnglandWales 2025-01-01 2025-12-31 09667089 2023-12-31 09667089 2024-12-31 09667089 2024-01-01 2024-12-31 09667089 frs-core:CurrentFinancialInstruments 2024-12-31 09667089 frs-core:Non-currentFinancialInstruments 2024-12-31 09667089 frs-core:ShareCapital 2024-12-31 09667089 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09667089
McNally Electrical (Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
McNally Electrical (Yorkshire) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
McNally Electrical (Yorkshire) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09667089

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 217,500 |  | 211,999
|  |  | 217,500 |  | 211,999
CURRENT ASSETS
Stocks |  | 30,000 |  | 47,000 |
Debtors | 5 | 210,981 |  | 204,052 |
Cash at bank and in hand |  | 60,814 |  | - |
|  | 301,795 |  | 251,052 |
Creditors: Amounts Falling Due Within One Year | 6 | (323,817 ) |  | (334,422 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,022 ) |  | (83,370 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 195,478 |  | 128,629
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (61,612 ) |  | (94,508 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (41,116 ) |  | (20,074 )
NET ASSETS |  |  | 92,750 |  | 14,047
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 92,650 |  | 13,947
SHAREHOLDERS' FUNDS |  |  | 92,750 |  | 14,047

Page 1
Page 2
McNally Electrical (Yorkshire) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs N L McNally Director
06/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
McNally Electrical (Yorkshire) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
McNally Electrical (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09667089 . The registered office is Middle Mearbeck Farm, Long Preston, Skipton, North Yorkshire, BD23 4QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
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McNally Electrical (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. 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.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
2.10. 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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 20)
19 20
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 327,642 | 40,878 | 368,520
Additions | 62,491 | 11,186 | 73,677
Disposals | (66,000 ) | - | (66,000 )
As at 31 December 2025 | 324,133 | 52,064 | 376,197

...CONTINUED
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Page 5
McNally Electrical (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 133,267 | 23,254 | 156,521
Provided during the period | 45,312 | 2,708 | 48,020
Disposals | (45,844 ) | - | (45,844 )
As at 31 December 2025 | 132,735 | 25,962 | 158,697
Net Book Value
As at 31 December 2025 | 191,398 | 26,102 | 217,500
As at 1 January 2025 | 194,375 | 17,624 | 211,999

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 158,160 |  | 148,174
Prepayments and accrued income | 52,821 |  | 55,878
| 210,981 |  | 204,052

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 102,019 |  | 26,720
Trade creditors | 149,018 |  | 207,571
Bank loans and overdrafts | 6,561 |  | 15,022
Other taxes and social security | 15,733 |  | 19,051
VAT | 14,500 |  | 9,495
Accruals and deferred income | 33,168 |  | 2,250
Directors' loan accounts | 2,818 |  | 54,313
| 323,817 |  | 334,422

Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £102,019 (2024 - £26,720) which are secured against the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 61,612 |  | 88,640
Bank loans | - |  | 5,868
| 61,612 |  | 94,508

Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £61,612 (2024 - £88,640) which are secured against the assets to which they relate.
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,566 (2024 - £10,208).
Contributions totalling £nil (2024 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
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Page 6
McNally Electrical (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Related Party Transactions
During the period, dividends of £1,000 (2024 - £nil) were paid to the directors.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £2,818 (2024 - £54,313) owing to Mr N M McNally & Mrs N L McNally
The loan is interest free and repayable on demand.
10. Ultimate Controlling Party
The company is under the control of Mr N M McNally and Mrs N L McNally, who are interested in 100% of the company's issued share capital.
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