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REGISTERED NUMBER: 08100765 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

J A MULLANEY LIMITED

J A MULLANEY LIMITED (REGISTERED NUMBER: 08100765)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J A MULLANEY LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTORS: J A Mullaney
Mrs W Mullaney





REGISTERED OFFICE: 13 Wrenbury Drive
Rochdale
Greater Manchester
OL164PJ





REGISTERED NUMBER: 08100765 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

J A MULLANEY LIMITED (REGISTERED NUMBER: 08100765)

STATEMENT OF FINANCIAL POSITION
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,982 16,006

CURRENT ASSETS
Debtors 5 83,191 81,040
Cash at bank 82,525 28,834
165,716 109,874
CREDITORS
Amounts falling due within one year 6 36,346 6,287
NET CURRENT ASSETS 129,370 103,587
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,352

119,593

PROVISIONS FOR LIABILITIES 3,246 4,001
NET ASSETS 139,106 115,592

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 139,006 115,492
SHAREHOLDERS' FUNDS 139,106 115,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

J A MULLANEY LIMITED (REGISTERED NUMBER: 08100765)

STATEMENT OF FINANCIAL POSITION - continued
30 June 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:





J A Mullaney - Director


J A MULLANEY LIMITED (REGISTERED NUMBER: 08100765)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

J A Mullaney 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reports Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover
Turnover represents fees receivable from contracts to provide services, including expenses but excluding value added tax.
Revenue is recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue is measured at the fair value of the work performed by reference to the amounts chargeable to customers, excluding value added tax. Revenue not billed to customers at the balance sheet date is included in debtors as 'Amounts recoverable on incomplete contracts'.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and straight line over 3 years

Tangible assets are stated at accumulated cost less depreciation.

Financial instruments
The company has elected to apply the provisions of FRS 102 Section 11 'Basic Financial Instruments' to all of its financial instruments.

The following assets and liabilities are classified as financial instruments, trade debtors, Directors' loan accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade debtors, directors loan accounts,trade creditors and accruals are measured initially and subsequently at the undiscounted amount of cash or consideration that is expected to be paid or received,

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 statement of financial position date.


J A MULLANEY LIMITED (REGISTERED NUMBER: 08100765)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 70,231
Additions 910
At 30 June 2024 71,141
DEPRECIATION
At 1 July 2023 54,225
Charge for year 3,934
At 30 June 2024 58,159
NET BOOK VALUE
At 30 June 2024 12,982
At 30 June 2023 16,006

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 83,191 81,040

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 31,165 1,033
Other creditors 5,181 5,254
36,346 6,287

J A MULLANEY LIMITED (REGISTERED NUMBER: 08100765)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
J A Mullaney
Balance outstanding at start of year 47,336 63,283
Amounts advanced 1,008 -
Amounts repaid (5,068 ) (15,947 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 43,276 47,336

Interest has been charged on the amount advanced.