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Registered number: 03247814










ROBERT MULHOLLAND AND COMPANY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ROBERT MULHOLLAND AND COMPANY LIMITED
 
 
COMPANY INFORMATION


Directors
D McAllister 
S McAllister 




Company secretary
C McAllister



Registered number
03247814



Registered office
Aston House
Cornwall Avenue

London

N3 1LF




Accountants
Adler Shine LLP
Chartered Accountants

Aston House

Cornwall Avenue

London

N3 1LF





 
ROBERT MULHOLLAND AND COMPANY LIMITED
REGISTERED NUMBER: 03247814

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks and work in progress
  
119,948
76,969

Debtors: amounts falling due within one year
 4 
108,754
116,350

Cash at bank and in hand
 5 
10,835
6,223

  
239,537
199,542

Creditors: amounts falling due within one year
 6 
(255,641)
(164,913)

Net current (liabilities)/assets
  
 
 
(16,104)
 
 
34,629

Total assets less current liabilities
  
(16,104)
34,629

Creditors: amounts falling due after more than one year
 7 
(20,376)
(20,000)

  

Net (liabilities)/assets
  
(36,480)
14,629


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(36,580)
14,529

  
(36,480)
14,629


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Page 1

 
ROBERT MULHOLLAND AND COMPANY LIMITED
REGISTERED NUMBER: 03247814
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

................................................
D McAllister
Director

Date: 27 June 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ROBERT MULHOLLAND AND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Robert Mulholland and Company Limited is a private company limited by shares and registered in England and Wales. Its registered address is Aston House, Corwall Avenue, London, N3 1LF and its registered number is 03247814.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

Enter text here regarding going concern basis...

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
ROBERT MULHOLLAND AND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
ROBERT MULHOLLAND AND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Trade debtors
47,155
47,156

Amounts owed by group undertakings
12,890
12,736

Other debtors
48,709
48,071

Tax recoverable
-
8,387

108,754
116,350



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,835
6,223

10,835
6,223



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
51,506
-

Other loans
10,000
10,000

Corporation tax
-
1

Other taxation and social security
737
2,660

Other creditors
183,175
147,052

Accruals and deferred income
10,223
5,200

255,641
164,913


Page 5

 
ROBERT MULHOLLAND AND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
20,376
20,000

20,376
20,000



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
51,506
-

Other loans
10,000
10,000


61,506
10,000


Amounts falling due 2-5 years

Other loans
20,376
20,000


20,376
20,000


81,882
30,000


 
Page 6