Registered number: NI626479 | ||||||||
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 | ||||||||
REGISTERED OFFICE | ||||||||
Ballymena | ||||||||
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 Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
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 | ||||||||||
2024 | 2023 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 2 | |||||||||
CURRENT ASSETS | ||||||||||
Debtors | 3 | |||||||||
Cash at bank and in hand | ||||||||||
64,325 | 62,362 | |||||||||
CREDITORS: Amounts falling due within one year | 4 | |||||||||
NET CURRENT ASSETS | 47,141 | |||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
PROVISIONS FOR LIABILITIES AND CHARGES | 6 | |||||||||
NET ASSETS | ||||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 7 | |||||||||
Profit and loss account | 37,212 | 47,715 | ||||||||
SHAREHOLDERS' FUNDS | ||||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
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 | ||||||||
Equipment | reducing 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 | ||||
Equipment | Total | |||
£ | £ | |||
Cost | ||||
At 1 October 2023 | 1,043 | 1,043 | ||
At 30 September 2024 | 1,043 | 1,043 | ||
Depreciation | ||||
At 1 October 2023 | 145 | 145 | ||
For the year | 224 | 224 | ||
At 30 September 2024 | 369 | 369 | ||
Net Book Amounts | ||||
At 30 September 2024 | 674 | |||
At 30 September 2023 | 898 | |||
P McMullan Consultancy Limited | ||||||||
3. DEBTORS | 2024 | 2023 | ||||||
£ | £ | |||||||
Amounts falling due within one year | ||||||||
Trade debtors | 9,032 | - | ||||||
Other debtors | 25,611 | 48,581 | ||||||
Directors current account | - | 3,578 | ||||||
34,643 | 52,159 | |||||||
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2024 | 2023 | |||||||
£ | £ | |||||||
Taxation and social security | 13,090 | 12,430 | ||||||
Salaries and wages control | - | 1,516 | ||||||
Directors current account | 12,915 | - | ||||||
Accruals | 1,514 | 1,275 | ||||||
27,519 | 15,221 | |||||||
5. EMPLOYEES | ||||||
2024 | 2023 | |||||
No. | No. | |||||
Average number of employees | 2 | |||||
6. PROVISIONS FOR LIABILITIES | 2024 | 2023 | ||||||
£ | £ | |||||||
Deferred taxation | 168 | 224 | ||||||
168 | 224 | |||||||
7. SHARE CAPITAL | 2024 | 2023 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
50 | 99 | |||||||
50 | 1 | |||||||
100 | 100 | |||||||
8. RELATED PARTY TRANSACTIONS | |||||||||||||||||||||||||||||||||||||
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