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# S MCAREAVEY & SONS LIMITED

## Company Registration Number:
NI058353 (Northern Ireland)

## Unaudited abridged accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 01 June 2024

## End date: 31 May 2025

# S MCAREAVEY & SONS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Balance sheet |
Notes |

# S MCAREAVEY & SONS LIMITED

## Balance sheet

As at 31 May 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 4,853 | 5,497
Tangible assets: | 4 | 157,373 | 183,913
Total fixed assets: |  | 162,226 | 189,410
Current assets
Stocks: |  | 8,096 | 11,525
Debtors: |  | 64,095 | 56,785
Cash at bank and in hand: |  | 127,850 | 214,444
Total current assets: |  | 200,041 | 282,754
Creditors: amounts falling due within one year: |  | (175,068) | (242,312)
Net current assets (liabilities): |  | 24,973 | 40,442
Total assets less current liabilities: |  | 187,199 | 229,852
Creditors: amounts falling due after more than one year: |  | (41,646) | (58,924)
Total net assets (liabilities): |  | 145,553 | 170,928
Capital and reserves
Called up share capital: |  | 102 | 102
Profit and loss account: |  | 145,451 | 170,826
Shareholders funds: |  | 145,553 | 170,928

The notes form part of these financial statements

# S MCAREAVEY & SONS LIMITED

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 18 February 2026
and signed on behalf of the board by:

Name: John McAreavey
Status: Director

The notes form part of these financial statements

# S MCAREAVEY & SONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

## Tangible fixed assets and depreciation policy

Property, plant and equipment are stated at the cost or valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows: Land and buildings 5% Reducing balance Plant and machinery 10% Reducing balance Fixtures and fittings 15% Reducing balance Motor vehicles 25% Reducing balance The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

## Intangible fixed assets and amortisation policy

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over it's economic useful life of 20 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

## Valuation and information policy

Work in progress is reflected in the accounts at the expected revenue due for work carried out during the period that has not yet been invoiced.

# S MCAREAVEY & SONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 3 | 3

# S MCAREAVEY & SONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 June 2024 | 12,870
At 31 May 2025 | 12,870
Amortisation |
At 01 June 2024 | 7,373
Charge for year | 644
At 31 May 2025 | 8,017
Net book value |
At 31 May 2025 | 4,853
At 31 May 2024 | 5,497

# S MCAREAVEY & SONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 June 2024 | 283,117
At 31 May 2025 | 283,117
Depreciation |
At 01 June 2024 | 99,204
Charge for year | 26,540
At 31 May 2025 | 125,744
Net book value |
At 31 May 2025 | 157,373
At 31 May 2024 | 183,913