J.D. Macadam & Son (Rescue) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07081076 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

J.D. MACADAM & SON (RESCUE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J D D Macadam

Mrs M L Macadam

A J D Macadam

Ms S A Macadam

Mrs H Cope

REGISTERED OFFICE:

Hyde Park Garage

North Valley Road

Colne

Lancashire

BB8 9RG

REGISTERED NUMBER:

07081076 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

CURRENT ASSETS

Debtors

4

723,795

692,942

Cash at bank and in hand

1,599,274

1,762,212

2,323,069

2,455,154

CREDITORS

Amounts falling due within one year

5

1,672,970

993,792

NET CURRENT ASSETS

650,099

1,461,362

TOTAL ASSETS LESS CURRENT
LIABILITIES

650,099

1,461,362

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

650,098

1,461,361

SHAREHOLDERS' FUNDS

650,099

1,461,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21st October 2026 and were signed on its behalf by:

J D D Macadam - Director

1.	STATUTORY INFORMATION

J.D. Macadam & Son (Rescue) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 135 (2025 - 134 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

571,064

458,668

Amounts owed by group undertakings

100,981

199,372

Other debtors

51,750

34,902

723,795

692,942

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

403,421

345,457

Amounts owed to group undertakings

545,875

-

Taxation and social security

383,260

345,374

Other creditors

340,414

302,961

1,672,970

993,792

6.	LEASING AGREEMENTS

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

31.3.26

31.3.25

£

Within one year

318,000

319,400

Between one and five years

959,600

1,277,600

1,597,000

7.	CONTINGENT LIABILITIES

J.D. Macadam & Son (Garages) Limited, J.D. Macadam & Son (Rescue) Limited and J.D. Macadam & Son (Accident Repairs) Limited have provided an unlimited intercompany cross guarantee to secure each other's liabilities to the bank.The bank borrowings outstanding at 31st March 2026 were £560,624 (2025:£313,344). The security given by J.D. Macadam & Son (Rescue) Limited comprises a debenture over all of the assets of the company.