Companies House 2024-08-01 2025-07-31 2025-07-31 false true iso4217:GBP xbrli:pure NI054502 2023-08-01 2024-07-31 NI054502 2025-07-31 NI054502 2024-08-01 2025-07-31 NI054502 2024-07-31 NI054502 curr:PoundSterling 2024-08-01 2025-07-31 NI054502 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI054502 uk-bus:FRS102 2024-08-01 2025-07-31 NI054502 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 NI054502 uk-bus:AbridgedAccounts 2024-08-01 2025-07-31 NI054502 uk-bus:RegisteredOffice 2024-08-01 2025-07-31 NI054502 uk-bus:Director40 2024-08-01 2025-07-31 NI054502 uk-bus:Director1 2024-08-01 2025-07-31 NI054502 uk-bus:Director2 2024-08-01 2025-07-31 NI054502 uk-bus:Director3 2024-08-01 2025-07-31 NI054502 uk-bus:Director4 2024-08-01 2025-07-31 NI054502 uk-bus:Director5 2024-08-01 2025-07-31 NI054502 uk-bus:Director6 2024-08-01 2025-07-31 NI054502 uk-bus:Director7 2024-08-01 2025-07-31 NI054502 uk-bus:Director8 2024-08-01 2025-07-31 NI054502 uk-bus:Director9 2024-08-01 2025-07-31 NI054502 uk-bus:Director10 2024-08-01 2025-07-31 NI054502 uk-bus:Director11 2024-08-01 2025-07-31 NI054502 uk-bus:Director12 2024-08-01 2025-07-31 NI054502 uk-bus:Director13 2024-08-01 2025-07-31 NI054502 uk-bus:Director14 2024-08-01 2025-07-31 NI054502 uk-bus:Director15 2024-08-01 2025-07-31 NI054502 uk-bus:Director16 2024-08-01 2025-07-31 NI054502 uk-bus:Director17 2024-08-01 2025-07-31 NI054502 uk-bus:Director18 2024-08-01 2025-07-31 NI054502 uk-bus:Director19 2024-08-01 2025-07-31 NI054502 uk-bus:Director20 2024-08-01 2025-07-31 NI054502 uk-bus:CompanySecretary1 2024-08-01 2025-07-31 NI054502 core:AfterOneYear 2025-07-31 NI054502 core:AfterOneYear 2024-07-31 NI054502 core:WithinOneYear 2025-07-31 NI054502 core:WithinOneYear 2024-07-31 NI054502 core:WithinOneYear 2024-08-01 2025-07-31 NI054502 core:AfterOneYear 2025-07-31 NI054502 core:AfterOneYear 2024-07-31 NI054502 core:AfterOneYear 2024-08-01 2025-07-31 NI054502 core:ShareCapital 2025-07-31 NI054502 core:ShareCapital 2024-07-31 NI054502 core:SharePremium 2025-07-31 NI054502 core:SharePremium 2024-07-31 NI054502 core:OtherReservesSubtotal 2025-07-31 NI054502 core:OtherReservesSubtotal 2024-07-31 NI054502 core:RevaluationReserve 2025-07-31 NI054502 core:RevaluationReserve 2024-07-31 NI054502 core:RetainedEarningsAccumulatedLosses 2025-07-31 NI054502 core:RetainedEarningsAccumulatedLosses 2024-07-31 NI054502 core:Associate1 2024-08-01 2025-07-31 NI054502 core:Associate1 2024-07-31 NI054502 core:Associate1 2025-07-31 NI054502 core:Associate2 2024-08-01 2025-07-31 NI054502 core:Associate2 2024-07-31 NI054502 core:Associate2 2025-07-31 NI054502 core:Associate3 2024-08-01 2025-07-31 NI054502 core:Associate3 2024-07-31 NI054502 core:Associate3 2025-07-31 NI054502 core:Associate4 2024-08-01 2025-07-31 NI054502 core:Associate4 2024-07-31 NI054502 core:Associate4 2025-07-31 NI054502 core:Associate5 2024-08-01 2025-07-31 NI054502 core:Associate5 2024-07-31 NI054502 core:Associate5 2025-07-31 NI054502 core:Associate6 2024-08-01 2025-07-31 NI054502 core:Associate6 2024-07-31 NI054502 core:Associate6 2025-07-31 NI054502 core:Associate7 2024-08-01 2025-07-31 NI054502 core:Associate7 2024-07-31 NI054502 core:Associate7 2025-07-31 NI054502 core:Associate8 2024-08-01 2025-07-31 NI054502 core:Associate8 2024-07-31 NI054502 core:Associate8 2025-07-31 NI054502 core:Associate9 2024-08-01 2025-07-31 NI054502 core:Associate9 2024-07-31 NI054502 core:Associate9 2025-07-31 NI054502 core:Associate10 2024-08-01 2025-07-31 NI054502 core:Associate10 2024-07-31 NI054502 core:Associate10 2025-07-31 NI054502 core:Associate11 2024-08-01 2025-07-31 NI054502 core:Associate11 2024-07-31 NI054502 core:Associate11 2025-07-31 NI054502 core:Associate12 2024-08-01 2025-07-31 NI054502 core:Associate12 2024-07-31 NI054502 core:Associate12 2025-07-31 NI054502 core:Associate13 2024-08-01 2025-07-31 NI054502 core:Associate13 2024-07-31 NI054502 core:Associate13 2025-07-31 NI054502 core:Associate14 2024-08-01 2025-07-31 NI054502 core:Associate14 2024-07-31 NI054502 core:Associate14 2025-07-31 NI054502 core:Associate15 2024-08-01 2025-07-31 NI054502 core:Associate15 2024-07-31 NI054502 core:Associate15 2025-07-31 NI054502 core:Associate16 2024-08-01 2025-07-31 NI054502 core:Associate16 2024-07-31 NI054502 core:Associate16 2025-07-31 NI054502 core:Associate17 2024-08-01 2025-07-31 NI054502 core:Associate17 2024-07-31 NI054502 core:Associate17 2025-07-31 NI054502 core:Associate18 2024-08-01 2025-07-31 NI054502 core:Associate18 2024-07-31 NI054502 core:Associate18 2025-07-31 NI054502 core:Associate19 2024-08-01 2025-07-31 NI054502 core:Associate19 2024-07-31 NI054502 core:Associate19 2025-07-31 NI054502 core:Associate20 2024-08-01 2025-07-31 NI054502 core:Associate20 2024-07-31 NI054502 core:Associate20 2025-07-31 NI054502 core:Associate1 2024-08-01 2025-07-31 NI054502 core:Associate2 2024-08-01 2025-07-31 NI054502 core:Associate3 2024-08-01 2025-07-31 NI054502 core:Associate4 2024-08-01 2025-07-31 NI054502 core:Associate5 2024-08-01 2025-07-31 NI054502 core:Associate6 2024-08-01 2025-07-31 NI054502 core:Associate7 2024-08-01 2025-07-31 NI054502 core:Associate8 2024-08-01 2025-07-31 NI054502 core:Associate9 2024-08-01 2025-07-31 NI054502 core:Associate10 2024-08-01 2025-07-31 NI054502 core:Associate11 2024-08-01 2025-07-31 NI054502 core:Associate12 2024-08-01 2025-07-31 NI054502 core:Associate13 2024-08-01 2025-07-31 NI054502 core:Associate14 2024-08-01 2025-07-31 NI054502 core:Associate15 2024-08-01 2025-07-31 NI054502 core:Associate16 2024-08-01 2025-07-31 NI054502 core:Associate17 2024-08-01 2025-07-31 NI054502 core:Associate18 2024-08-01 2025-07-31 NI054502 core:Associate19 2024-08-01 2025-07-31 NI054502 core:Associate20 2024-08-01 2025-07-31 NI054502 uk-bus:Director1 1 2024-08-01 2025-07-31 NI054502 uk-bus:Director1 1 2024-07-31 NI054502 uk-bus:Director1 1 2025-07-31 NI054502 uk-bus:Director2 2 2024-08-01 2025-07-31 NI054502 uk-bus:Director2 2 2024-07-31 NI054502 uk-bus:Director2 2 2025-07-31 NI054502 uk-bus:Director1 3 2024-08-01 2025-07-31 NI054502 uk-bus:Director1 3 2024-07-31 NI054502 uk-bus:Director1 3 2025-07-31 NI054502 uk-bus:Director4 4 2024-08-01 2025-07-31 NI054502 uk-bus:Director4 4 2024-07-31 NI054502 uk-bus:Director4 4 2025-07-31 NI054502 uk-bus:Director5 5 2024-08-01 2025-07-31 NI054502 uk-bus:Director5 5 2024-07-31 NI054502 uk-bus:Director5 5 2025-07-31 NI054502 uk-bus:Director6 6 2024-08-01 2025-07-31 NI054502 uk-bus:Director6 6 2024-07-31 NI054502 uk-bus:Director6 6 2025-07-31 NI054502 uk-bus:Director7 7 2024-08-01 2025-07-31 NI054502 uk-bus:Director7 7 2024-07-31 NI054502 uk-bus:Director7 7 2025-07-31 NI054502 uk-bus:Director8 8 2024-08-01 2025-07-31 NI054502 uk-bus:Director8 8 2024-07-31 NI054502 uk-bus:Director8 8 2025-07-31 NI054502 uk-bus:Director9 9 2024-08-01 2025-07-31 NI054502 uk-bus:Director9 9 2024-07-31 NI054502 uk-bus:Director9 9 2025-07-31 NI054502 uk-bus:Director10 10 2024-08-01 2025-07-31 NI054502 uk-bus:Director10 10 2024-07-31 NI054502 uk-bus:Director10 10 2025-07-31 NI054502 uk-bus:Director11 11 2024-08-01 2025-07-31 NI054502 uk-bus:Director11 11 2024-07-31 NI054502 uk-bus:Director11 11 2025-07-31 NI054502 uk-bus:Director12 12 2024-08-01 2025-07-31 NI054502 uk-bus:Director12 12 2024-07-31 NI054502 uk-bus:Director12 12 2025-07-31 NI054502 uk-bus:Director13 13 2024-08-01 2025-07-31 NI054502 uk-bus:Director13 13 2024-07-31 NI054502 uk-bus:Director13 13 2025-07-31 NI054502 uk-bus:Director14 14 2024-08-01 2025-07-31 NI054502 uk-bus:Director14 14 2024-07-31 NI054502 uk-bus:Director14 14 2025-07-31 NI054502 uk-bus:Director15 15 2024-08-01 2025-07-31 NI054502 uk-bus:Director15 15 2024-07-31 NI054502 uk-bus:Director15 15 2025-07-31 NI054502 uk-bus:Director16 16 2024-08-01 2025-07-31 NI054502 uk-bus:Director16 16 2024-07-31 NI054502 uk-bus:Director16 16 2025-07-31 NI054502 uk-bus:Director17 17 2024-08-01 2025-07-31 NI054502 uk-bus:Director17 17 2024-07-31 NI054502 uk-bus:Director17 17 2025-07-31 NI054502 uk-bus:Director18 18 2024-08-01 2025-07-31 NI054502 uk-bus:Director18 18 2024-07-31 NI054502 uk-bus:Director18 18 2025-07-31 NI054502 uk-bus:Director19 19 2024-08-01 2025-07-31 NI054502 uk-bus:Director19 19 2024-07-31 NI054502 uk-bus:Director19 19 2025-07-31 NI054502 uk-bus:Director20 20 2024-08-01 2025-07-31 NI054502 uk-bus:Director20 20 2024-07-31 NI054502 uk-bus:Director20 20 2025-07-31 NI054502 1 2024-08-01 2025-07-31 NI054502 2 2024-08-01 2025-07-31 NI054502 3 2024-08-01 2025-07-31

# JAMES MCCANN & SONS LTD

## Company Registration Number:
NI054502 (Northern Ireland)

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

## Period of accounts

## Start date: 01 August 2024

## End date: 31 July 2025

# JAMES MCCANN & SONS LTD

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet |
Notes |

# JAMES MCCANN & SONS LTD

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 0 | 1,250
Tangible assets: | 4 | 244,234 | 246,082
Total fixed assets: |  | 244,234 | 247,332
Current assets
Stocks: |  | 25,025 | 27,000
Debtors: |  | 18,192 | 13,953
Cash at bank and in hand: |  | 24,132 | 18,006
Total current assets: |  | 67,349 | 58,959
Creditors: amounts falling due within one year: |  | (79,395) | (70,645)
Net current assets (liabilities): |  | (12,046) | (11,686)
Total assets less current liabilities: |  | 232,188 | 235,646
Total net assets (liabilities): |  | 232,188 | 235,646
Capital and reserves
Called up share capital: |  | 2 | 2
Profit and loss account: |  | 232,186 | 235,644
Shareholders funds: |  | 232,188 | 235,646

The notes form part of these financial statements

# JAMES MCCANN & 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.

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 11 May 2026
and signed on behalf of the board by:

Name: James McCann
Status: Director

The notes form part of these financial statements

# JAMES MCCANN & SONS LTD

## Notes to the Financial Statements

for the Period Ended 31 July 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 cost or at 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 : Fixtures & Equipment 10% straight line Motor Vehicles 25% straight line The carrying values of tangible 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 its 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

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in ringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing or selling.

# JAMES MCCANN & 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 | 13 | 13

# JAMES MCCANN & SONS LTD

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 August 2024 | 25,000
At 31 July 2025 | 25,000
Amortisation |
At 01 August 2024 | 23,750
Charge for year | 1,250
At 31 July 2025 | 25,000
Net book value |
At 31 July 2025 | 0
At 31 July 2024 | 1,250

# JAMES MCCANN & SONS LTD

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 August 2024 | 314,119
Additions | 1,000
At 31 July 2025 | 315,119
Depreciation |
At 01 August 2024 | 68,037
Charge for year | 2,848
At 31 July 2025 | 70,885
Net book value |
At 31 July 2025 | 244,234
At 31 July 2024 | 246,082