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Company Registration No. NI674361 (Northern Ireland)
J MAC (N.I.) Limited Unaudited accounts for the year ended 31 March 2026
J MAC (N.I.) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J MAC (N.I.) Limited Company Information for the year ended 31 March 2026
Director
Dean McAtamney
Secretary
Dean McAtamney
Company Number
NI674361 (Northern Ireland)
Registered Office
72 Leighinmohr Avenue Ballymena County Antrim BT42 2AN Northern Ireland
Accountants
TAG Accountants (N.I.) Ltd 81a Galgorm Road Ballymena Co Antrim BT42 1AA
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J MAC (N.I.) Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,831 
16,459 
Current assets
Cash at bank and in hand
489 
81 
Creditors: amounts falling due within one year
(10,958)
(4,674)
Net current liabilities
(10,469)
(4,593)
Total assets less current liabilities
(638)
11,866 
Provisions for liabilities
Deferred tax
- 
(3,909)
Net (liabilities)/assets
(638)
7,957 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(738)
7,857 
Shareholders' funds
(638)
7,957 
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his 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 the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 August 2026 and were signed on its behalf by
Dean McAtamney Director Company Registration No. NI674361
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J MAC (N.I.) Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
J MAC (N.I.) Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI674361. The registered office is 72 Leighinmohr Avenue, Ballymena, County Antrim, BT42 2AN, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The financial statements have been prepared on a going concern basis. During the year, the company did not generate revenue and incurred a loss, resulting in net liabilities at the reporting date. Subsequent to the year end, the company has commenced revenue-generating activities and the directors expect trading levels to improve in the forthcoming financial year. Having considered the company's current position and future trading prospects, the directors are satisfied that the company will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
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J MAC (N.I.) Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2025
32,148 
At 31 March 2026
32,148 
Depreciation
At 1 April 2025
15,689 
Charge for the year
6,628 
At 31 March 2026
22,317 
Net book value
At 31 March 2026
9,831 
At 31 March 2025
16,459 
5
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dean McAtamney
Loan from Directors
(4,174)
- 
5,724 
(9,898)
(4,174)
- 
5,724 
(9,898)
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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