REGISTERED NUMBER: 01425556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HALL MCCARTNEY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

D Lewis

REGISTERED OFFICE:

Croft Chambers

11 Bancroft

Hitchin

Herts

SG5 1JQ

REGISTERED NUMBER:

01425556 (England and Wales)

ACCOUNTANTS:

Bradshaw Johnson

Chartered Accountants

Croft Chambers

11 Bancroft

Hitchin

Hertfordshire

SG5 1JQ

FIXED ASSETS

Tangible assets

5

8,811

5,199

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

249,242

234,889

Cash at bank and in hand

362,954

454,403

615,196

692,292

CREDITORS

Amounts falling due within one year

7

147,532

260,116

NET CURRENT ASSETS

467,664

432,176

TOTAL ASSETS LESS CURRENT LIABILITIES

476,475

437,375

PROVISIONS FOR LIABILITIES

2,203

784

NET ASSETS

474,272

436,591

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

474,172

436,491

SHAREHOLDERS' FUNDS

474,272

436,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

D Lewis - Director

1.	STATUTORY INFORMATION

Hall McCartney Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost and 10% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company makes a contribution towards the directors personal pension plan. Contributions payable to the pension scheme are charged to the profit and loss account in the period to which they relate.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

47,278

Additions

7,070

At 31 December 2025

54,348

DEPRECIATION

At 1 January 2025

42,079

Charge for year

3,458

At 31 December 2025

45,537

NET BOOK VALUE

At 31 December 2025

8,811

At 31 December 2024

5,199

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

163,508

168,072

Prepayments

6,434

15,911

Accrued income

79,300

50,906

249,242

234,889

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

36,230

146,691

Tax

34,731

47,556

Social security and other taxes

12,315

10,318

Pension liability

1,545

1,491

VAT

20,683

26,051

Bad Debt Reserve

180

180

Other creditors & accruals

41,848

27,829

147,532

260,116

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

-

18,371

Between one and five years

-

52,792

-

71,163

The property rent of Heritage House is £15,660 per year for a period of 9 years starting in 2020.

On 1 April 2019 the company entered into a new lease of a telephone system at £677.79 per quarter for a period of 5 years.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the director, Mr D Lewis.