Company No: 16028756 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Stephen Mr. Denker (Appointed 19 October 2024)

REGISTERED OFFICE	47 Rythergate
	Cawood
	Selby
	YO8 3TP
	United Kingdom

COMPANY NUMBER

16028756 (England and Wales)

ACCOUNTANT	D Inglis Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	31.10.2025
		£
Current assets
Debtors	3	1,957
Cash at bank and in hand	4	1,475
		3,432
Creditors: amounts falling due within one year	5	( 3,274)
Net current assets		158
Total assets less current liabilities		158
Net assets		158
Capital and reserves
Called-up share capital	6	1
Profit and loss account		157
Total shareholder's funds		158

For the financial period ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of S.McNicholas Ltd (registered number: 16028756) were approved and authorised for issue by the Director on 03 September 2026. They were signed on its behalf by:

Stephen Mr. Denker Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

S.McNicholas Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 47 Rythergate, Cawood, Selby, YO8 3TP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 19.10.2024 to 31.10.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Debtors

	31.10.2025
	£
Other debtors	1,957

4. Cash and cash equivalents

	31.10.2025
	£
Cash at bank and in hand	1,475

5. Creditors: amounts falling due within one year

	31.10.2025
	£
Taxation and social security	1,327
Other creditors	1,947
	3,274

6. Called-up share capital

	31.10.2025
	£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1