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Registered number: NI626479

P McMullan Consultancy Limited

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

P McMullan Consultancy Limited

ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
DIRECTORS
P A McMullan
REGISTERED OFFICE
26 Gortahar Road
Rasharkin
Ballymena
BT44 8SB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number NI626479
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

P McMullan Consultancy Limited

ACCOUNTS
FOR THEYEARENDED30 SEPTEMBER 2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

P McMullan Consultancy Limited

BALANCE SHEET AT 30 September 2024
20242023
Notes££
FIXED ASSETS
Tangible assets2674898
CURRENT ASSETS
Debtors334,64352,159
Cash at bank and in hand29,68210,203
64,32562,362
CREDITORS: Amounts falling due within one year427,51915,221
NET CURRENT ASSETS36,80647,141
TOTAL ASSETS LESS CURRENT LIABILITIES37,48048,039
PROVISIONS FOR LIABILITIES AND CHARGES6168224
NET ASSETS37,31247,815
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account37,21247,715
SHAREHOLDERS' FUNDS37,31247,815
For the year ending 30 September 2024 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13 June 2025 and signed on their behalf by
.............................
P A McMullan
Director

P McMullan Consultancy Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Turnover
Turnover is derived from consultancy services supplied by the company and recognised when services are rendered.
1e. Statutory Information
P McMullan Consultancy Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered numberis NI626479 and registered office address is 26 Gortahar Road, Rasharkin, Ballymena, Northern Ireland, BT44 8SB.
1f. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments.
2. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 1 October 20231,0431,043
At 30 September 20241,0431,043
Depreciation
At 1 October 2023145145
For the year224224
At 30 September 2024369369
Net Book Amounts
At 30 September 2024674674
At 30 September 2023898898

P McMullan Consultancy Limited

3. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors9,032-
Other debtors25,61148,581
Directors current account-3,578
34,64352,159
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Taxation and social security13,09012,430
Salaries and wages control-1,516
Directors current account12,915-
Accruals1,5141,275
27,51915,221
5. EMPLOYEES
20242023
No.No.
Average number of employees22
6. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation168224
168224
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
50 A Ordinary shares of £1.00 each5099
50 B Ordinary shares of £1.00 each501
100100
8. RELATED PARTY TRANSACTIONS
At the balance sheet date, the amount owing by the director to the company was £Nil (2023: £3,578). The maximum amount drawn was £3,578. This loan was interest free.