NT MCCARRON LTD


Directors	MCCARRON, Anthony
	MCCARRON, Nicola


Registered Address	Unit 6 Heritage Business Centre Derby Road
	Belper
	Derbyshire
	DE56 1SW


Registered Number	15922273 (England and Wales)

Statement of Financial Position
31 August 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors		960,961		-
Cash at bank and on hand		8,710,519		9,509,049
		9,671,480		9,509,049
Creditors amounts falling due within one year	3	(63,100)		(131,520)
Net current assets (liabilities)			9,608,380		9,377,529
Total assets less current liabilities			9,608,380		9,377,529
Net assets			9,608,380		9,377,529
Capital and reserves
Called up share capital			2		2
Profit and loss account			9,608,378		9,377,527
Shareholders' funds			9,608,380		9,377,529

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 October 2026, and are signed on its behalf by:

MCCARRON, Anthony
Director
Registered Company No. 15922273

NT MCCARRON LTD

Notes to the Financial Statements
for the year ended 31 August 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	48,488	131,520
Accrued liabilities and deferred income	14,612	-
Total	63,100	131,520

4.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
MCCARRON, Anthony	0	1,113,606	698,076	415,530
MCCARRON, Nicola	0	1,113,605	698,075	415,530
	0	2,227,211	1,396,151	831,060


	During the year the company made unsecured advances to the directors, Mr A McCarron and Mrs N McCarron, totalling £1,981,568. Interest of £40,641 was charged at the HMRC official rate of 3.75% per annum and £1,396,151 was repaid during the year. The maximum amount outstanding during the year was £1,878,393 (October 2025 to January 2026). The balance of £831,060 at 31 August 2026 is repayable by 31 May 2027 and is expected to be settled by set-off against distributions on the proposed members' voluntary liquidation of the company. No amounts were written off or waived. The balance at 1 September 2025 was £nil.

During the year the company made unsecured advances to the directors, Mr A McCarron and Mrs N McCarron, totalling £1,981,568. Interest of £40,641 was charged at the HMRC official rate of 3.75% per annum and £1,396,151 was repaid during the year. The maximum amount outstanding during the year was £1,878,393 (October 2025 to January 2026). The balance of £831,060 at 31 August 2026 is repayable by 31 May 2027 and is expected to be settled by set-off against distributions on the proposed members' voluntary liquidation of the company. No amounts were written off or waived. The balance at 1 September 2025 was £nil.