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Company Registration No. NI668444 (Northern Ireland)
McCullough Logistics Limited Unaudited accounts for the year ended 31 March 2025
McCullough Logistics Limited Unaudited accounts Contents
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McCullough Logistics Limited Company Information for the year ended 31 March 2025
Director
Ashley McCullough
Secretary
Ashley David McCullough
Company Number
NI668444 (Northern Ireland)
Registered Office
77 THE OAKS RANDALSTOWN ANTRIM BT41 3NE NORTHERN IRELAND
Accountants
TAG Accountants (N.I.) Ltd 81a Galgorm Road Ballymena Co Antrim BT42 1AA
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McCullough Logistics Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
247,945 
212,131 
Current assets
Debtors
131,668 
170,408 
Cash at bank and in hand
42,813 
48 
174,481 
170,456 
Creditors: amounts falling due within one year
(229,287)
(212,530)
Net current liabilities
(54,806)
(42,074)
Total assets less current liabilities
193,139 
170,057 
Provisions for liabilities
Deferred tax
(47,110)
(40,305)
Net assets
146,029 
129,752 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
145,929 
129,652 
Shareholders' funds
146,029 
129,752 
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 25 June 2025 and were signed on its behalf by
Ashley McCullough Director Company Registration No. NI668444
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McCullough Logistics Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
McCullough Logistics Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI668444. The registered office is 77 THE OAKS, RANDALSTOWN, ANTRIM, BT41 3NE, NORTHERN IRELAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
374,679 
Additions
97,800 
Disposals
(10,800)
At 31 March 2025
461,679 
Depreciation
At 1 April 2024
162,548 
Charge for the year
61,986 
On disposals
(10,800)
At 31 March 2025
213,734 
Net book value
At 31 March 2025
247,945 
At 31 March 2024
212,131 
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McCullough Logistics Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
104,600 
143,340 
Other debtors
27,068 
27,068 
131,668 
170,408 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
28,691 
VAT
18,320 
13,017 
Obligations under finance leases and hire purchase contracts
99,398 
109,486 
Trade creditors
37,936 
21,459 
Taxes and social security
17,422 
9,228 
Loans from directors
53,211 
27,649 
Accruals
3,000 
3,000 
229,287 
212,530 
7
Average number of employees
During the year the average number of employees was 6 (2024: 10).
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