Company Registration No. 05865588 (England and Wales)
McCracken & Sons Limited
Unaudited accounts
for the year ended 31 July 2025
McCracken & Sons Limited
Unaudited accounts
Contents
McCracken & Sons Limited
Company Information
for the year ended 31 July 2025
Directors
Alison McCracken
Donna McCracken
Steve McCracken
Company Number
05865588 (England and Wales)
Registered Office
STONELEA FARM STONELANDS
SHILTON
OXFORD
OX18 3PA
ENGLAND
Accountants
Evans Entwistle
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
McCracken & Sons Limited
Statement of financial position
as at 31 July 2025
Tangible assets
580,237
612,238
Cash at bank and in hand
-
1
Creditors: amounts falling due within one year
(187,448)
(133,996)
Net current liabilities
(122,488)
(112,973)
Total assets less current liabilities
457,749
499,265
Creditors: amounts falling due after more than one year
(93,185)
(152,398)
Provisions for liabilities
Deferred tax
(107,125)
(93,378)
Net assets
257,439
253,489
Called up share capital
99
99
Profit and loss account
257,340
253,390
Shareholders' funds
257,439
253,489
For the year ending 31 July 2025 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 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 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 of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by
Donna McCracken
Director
Company Registration No. 05865588
McCracken & Sons Limited
Notes to the Accounts
for the year ended 31 July 2025
McCracken & Sons Limited is a private company, limited by shares, registered in England and Wales, registration number 05865588. The registered office is STONELEA FARM STONELANDS, SHILTON, OXFORD, OX18 3PA, ENGLAND.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
not depreciated
Plant & machinery
20 years straight line
Motor vehicles
4 years straight line
Fixtures & fittings
4 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
McCracken & Sons Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
106,858
679,498
160,713
13,473
960,542
Additions
-
8,840
570
-
9,410
Disposals
-
(4,375)
-
-
(4,375)
At 31 July 2025
106,858
683,963
161,283
13,473
965,577
At 1 August 2024
-
187,993
146,838
13,473
348,304
Charge for the year
-
33,898
3,831
-
37,729
On disposals
-
(693)
-
-
(693)
At 31 July 2025
-
221,198
150,669
13,473
385,340
At 31 July 2025
106,858
462,765
10,614
-
580,237
At 31 July 2024
106,858
491,505
13,875
-
612,238
Amounts falling due within one year
Trade debtors
64,960
21,022
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
38,022
39,777
Obligations under finance leases and hire purchase contracts
16,109
25,293
Trade creditors
3,138
3,335
Taxes and social security
73,227
49,834
Other creditors
4,475
4,712
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
34,474
53,680
Loans from directors
34,689
28,544
McCracken & Sons Limited
Notes to the Accounts
for the year ended 31 July 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
107,125
93,378
Provision at start of year
93,378
72,013
Charged to the profit and loss account
13,747
21,365
Provision at end of year
107,125
93,378
Allotted, called up and fully paid:
99 Ordinary shares of £1 each
99
99
10
Average number of employees
During the year the average number of employees was 9 (2024: 9).