D O MCCRACKEN & SONS LTD

Company Registration Number:
NI632493 (Northern Ireland)

Unaudited statutory accounts for the year ended 31 July 2025

Period of accounts

Start date: 1 August 2024

End date: 31 July 2025

D O MCCRACKEN & SONS LTD

Contents of the Financial Statements

for the Period Ended 31 July 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

D O MCCRACKEN & SONS LTD

Profit And Loss Account

for the Period Ended 31 July 2025

2025 2024


£
£
Turnover: 855,212 866,733
Cost of sales: ( 615,477 ) ( 569,881 )
Gross profit(or loss): 239,735 296,852
Distribution costs: 0 0
Administrative expenses: ( 161,761 ) ( 129,031 )
Other operating income: 0 0
Operating profit(or loss): 77,974 167,821
Interest receivable and similar income: 0 0
Interest payable and similar charges: ( 19,136 ) ( 21,573 )
Profit(or loss) before tax: 58,838 146,248
Tax: ( 7,533 ) ( 25,402 )
Profit(or loss) for the financial year: 51,305 120,846

D O MCCRACKEN & SONS LTD

Balance sheet

As at 31 July 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets: 3 142,828 135,643
Tangible assets: 4 410,027 402,799
Investments:   0 0
Total fixed assets: 552,855 538,442
Current assets
Stocks: 5 114,094 82,129
Debtors: 6 60,951 60,379
Cash at bank and in hand: 14,896 36,323
Investments:   0 0
Total current assets: 189,941 178,831
Creditors: amounts falling due within one year: 7 ( 121,066 ) ( 99,234 )
Net current assets (liabilities): 68,875 79,597
Total assets less current liabilities: 621,730 618,039
Creditors: amounts falling due after more than one year: 8 ( 355,189 ) ( 351,294 )
Total net assets (liabilities): 266,541 266,745
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 266,441 266,645
Total Shareholders' funds: 266,541 266,745

The notes form part of these financial statements

D O MCCRACKEN & SONS LTD

Balance sheet statements

For the year ending 31 July 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.

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

This report was approved by the board of directors on 29 April 2026
and signed on behalf of the board by:

Name: Mr John McCracken
Status: Director

The notes form part of these financial statements

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 1. Accounting policies

    Basis of measurement and preparation

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

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 6 6

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 August 2024 333,000 135,643 468,643
Additions 7,185 7,185
Disposals
Revaluations
Transfers
At 31 July 2025 333,000 142,828 475,828
Amortisation
At 1 August 2024 333,000 0 333,000
Charge for year
On disposals
Other adjustments
At 31 July 2025 333,000 0 333,000
Net book value
At 31 July 2025 0 142,828 142,828
At 31 July 2024 0 135,643 135,643

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 August 2024 507,357 196,438 9,229 713,024
Additions 110,700 37,436 148,136
Disposals ( 72,000 ) ( 54,690 ) ( 126,690 )
Revaluations
Transfers
At 31 July 2025 546,057 179,184 9,229 734,470
Depreciation
At 1 August 2024 302,286 7,939 310,225
Charge for year 57,452 258 57,710
On disposals ( 43,492 ) ( 43,492 )
Other adjustments
At 31 July 2025 316,246 8,197 324,443
Net book value
At 31 July 2025 229,811 179,184 1,032 410,027
At 31 July 2024 205,071 196,438 1,290 402,799

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Stocks

2025 2024
£ £
Stocks 114,094 82,129
Total 114,094 82,129

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

6. Debtors

2025 2024
£ £
Trade debtors 40,506 43,964
Other debtors 20,445 16,415
Total 60,951 60,379

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

7. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 39,906 40,500
Trade creditors 72,030 29,739
Taxation and social security 9,130 27,076
Accruals and deferred income 1,919
Total 121,066 99,234

D O MCCRACKEN & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

8. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 173,162 214,670
Other creditors 182,027 136,624
Total 355,189 351,294