IRIS Accounts Production v26.1.10.61 02096721 director 1.1.25 31.12.25 31.12.25 street lighting and motorway communication. 0 0 false true true false false true false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02096721 2024-12-31 02096721 2025-12-31 02096721 2025-01-01 2025-12-31 02096721 2023-12-31 02096721 2024-01-01 2024-12-31 02096721 2024-12-31 02096721 ns15:EnglandWales 2025-01-01 2025-12-31 02096721 ns14:PoundSterling 2025-01-01 2025-12-31 02096721 ns10:Director1 2025-01-01 2025-12-31 02096721 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02096721 ns10:SmallEntities 2025-01-01 2025-12-31 02096721 ns10:Audited 2025-01-01 2025-12-31 02096721 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 02096721 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02096721 ns10:FullAccounts 2025-01-01 2025-12-31 02096721 ns10:CompanySecretary1 2025-01-01 2025-12-31 02096721 ns10:RegisteredOffice 2025-01-01 2025-12-31 02096721 ns5:CurrentFinancialInstruments 2025-12-31 02096721 ns5:CurrentFinancialInstruments 2024-12-31 02096721 ns5:ShareCapital 2025-12-31 02096721 ns5:ShareCapital 2024-12-31 02096721 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 02096721 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02096721 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 02096721 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 02096721 (England and Wales)

| Report of the Director and |

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| J. McCann & Co. (Nottm) Limited |

| J. McCann & Co. (Nottm) Limited (Registered number: 02096721) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Report of the Director | 2 |

| Report of the Independent Auditors | 3 |

| Income Statement | 6 |

| Balance Sheet | 7 |

| Notes to the Financial Statements | 8 |

| J. McCann & Co. (Nottm) Limited |

Company Information

for the year ended 31 December 2025

| DIRECTOR: | J J McCann

| SECRETARY: | J J McCann

| REGISTERED OFFICE: | McCann House

| 110 Nottingham Road

| Chilwell

| Nottingham

| Nottinghamshire

| NG9 6DQ

| REGISTERED NUMBER: | 02096721 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Doug Perry FCA

| AUDITORS: | Clayton & Brewill

| Statutory Auditors and

| Chartered Accountants

| Cawley House

| 149-155 Canal Street

| Nottingham

| Nottinghamshire

| NG1 7HR

| J. McCann & Co. (Nottm) Limited (Registered number: 02096721) |

Report of the Director

for the year ended 31 December 2025

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

DIRECTOR

J J McCann held office during the whole of the period from 1 January 2025 to the date of this report.

POLITICAL DONATIONS AND EXPENDITURE

All donations made during the year were non-political charitable donations.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Clayton & Brewill, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J J McCann - Director

30 July 2026

Report of the Independent Auditors to the Members of

J. McCann & Co. (Nottm) Limited

Opinion

We have audited the financial statements of J. McCann & Co. (Nottm) Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Director has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

J. McCann & Co. (Nottm) Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- Enquiry of management and those charged with governance around actual and potential litigation and claims;

- Reviewing financial statement disclosures and testing to supporting documentation to assess

compliance with applicable laws and regulations;

- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias;

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

J. McCann & Co. (Nottm) Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Doug Perry FCA (Senior Statutory Auditor)

for and on behalf of Clayton & Brewill

Statutory Auditors and

Chartered Accountants

Cawley House

149-155 Canal Street

Nottingham

Nottinghamshire

NG1 7HR

30 July 2026

| J. McCann & Co. (Nottm) Limited (Registered number: 02096721) |

Income Statement

for the year ended 31 December 2025

| 2025 |  | 2024

£ | £ |

TURNOVER | - |  | - |  |

OPERATING PROFIT and |

PROFIT BEFORE TAXATION | - |  | - |  |

Tax on profit | - |  | - |  |

PROFIT FOR THE FINANCIAL YEAR | - |  | - |  |

| J. McCann & Co. (Nottm) Limited (Registered number: 02096721) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 286,765 |  | 290,428 |  |

Investments | 5 | 1 |  | 1 |  |

Cash at bank | 88,255 |  | 85,692 |  |

375,021 |  | 376,121 |  |

CREDITORS

Amounts falling due within one year | 6 | 367,090 |  | 368,190 |  |

NET CURRENT ASSETS | 7,931 |  | 7,931 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,931 |  | 7,931 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | (92,069 | ) | (92,069 | ) |

SHAREHOLDERS' FUNDS | 7,931 |  | 7,931 |  |

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

J J McCann - Director

| J. McCann & Co. (Nottm) Limited (Registered number: 02096721) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| J. McCann & Co. (Nottm) 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | (212 | ) | 5,632 |  |

| Amounts owed by group undertakings | 273,872 |  | 254,539 |  |

| Other debtors | 13,105 |  | 30,257 |  |

286,765 |  | 290,428 |  |

5. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 1 |  | 1 |  |

| J. McCann & Co. (Nottm) Limited (Registered number: 02096721) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 348,196 |  | 348,196 |  |

| Taxation and social security | (996 | ) | (996 | ) |

| Other creditors | 19,890 |  | 20,990 |  |

367,090 |  | 368,190 |  |

7. | SECURED DEBTS

| On 22 August 2017 the company gave guarantee to Barclays PLC for the security of all indebtedness in the nature of both a fixed and floating charge held against company assets.

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is McCann Holdings Limited.

| The ultimate controlling party is J J McCann.