1 May 2024 false No description of principal activity Taxfiler 2024.6 NI687282 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 NI687282 2024-04-30 NI687282 2024-05-01 2025-04-30 NI687282 business:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 NI687282 business:FilletedAccounts 2024-05-01 2025-04-30 NI687282 2025-04-30 NI687282 business:Director1 2024-05-01 2025-04-30 NI687282 business:RegisteredOffice 2024-05-01 2025-04-30 NI687282 2024-04-30 NI687282 core:WithinOneYear 2025-04-30 NI687282 core:WithinOneYear 2024-04-30 NI687282 core:AfterOneYear 2025-04-30 NI687282 core:AfterOneYear 2024-04-30 NI687282 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 NI687282 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 NI687282 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 NI687282 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 NI687282 core:PreviouslyStatedAmount 2025-04-30 NI687282 core:PreviouslyStatedAmount 2024-04-30 NI687282 business:SmallEntities 2024-05-01 2025-04-30 NI687282 countries:NorthernIreland 2024-05-01 2025-04-30 NI687282 core:Goodwill 2024-04-30 NI687282 core:Goodwill 2025-04-30 NI687282 core:FurnitureFittings 2024-04-30 NI687282 core:FurnitureFittings 2025-04-30 NI687282 core:FurnitureFittings 2024-05-01 2025-04-30 NI687282 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. NI687282 (Northern Ireland)
HML Downey Accountants Limited Unaudited accounts for the year ended 30 April 2025
HML Downey Accountants Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
HML Downey Accountants Limited Company Information for the year ended 30 April 2025
Director
Lucia Downey
Company Number
NI687282 (Northern Ireland)
Registered Office
34 WOODLAND AVENUE LISBURN BT27 4PJ NORTHERN IRELAND
Accountants
H Downey and Company Incorporated Financial Accountants 65 Eglantine Avenue Belfast Antrim BT9 6EW
- 3 -
HML Downey Accountants Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
12,300
12,300
Tangible assets
5
6,408
7,815
18,708
20,115
Current assets
Cash at bank and in hand
7,309
15,390
Creditors: amounts falling due within one year
6
(6,701)
(15,998)
Net current assets/(liabilities)
608
(608)
Total assets less current liabilities
19,316
19,507
Creditors: amounts falling due after more than one year
7
(1,482)
(2,498)
Net assets
17,834
17,009
Capital and reserves
Called up share capital
100
100
Profit and loss account
17,734
16,909
Shareholders' funds
17,834
17,009
For the year ending 30 April 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 her 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 16 October 2025 and were signed on its behalf by
Lucia Downey Director Company Registration No. NI687282
- 4 -
HML Downey Accountants Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
HML Downey Accountants Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI687282. The registered office is 34 WOODLAND AVENUE, LISBURN, BT27 4PJ, 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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024
12,300
At 30 April 2025
12,300
Amortisation
At 1 May 2024
-
At 30 April 2025
-
Net book value
At 30 April 2025
12,300
At 30 April 2024
12,300
- 5 -
HML Downey Accountants Limited Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 May 2024
12,479
At 30 April 2025
12,479
Depreciation
At 1 May 2024
4,664
Charge for the year
1,407
At 30 April 2025
6,071
Net book value
At 30 April 2025
6,408
At 30 April 2024
7,815
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
1,228
1,216
Loans from directors
5,473
14,782
6,701
15,998
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,482
2,498
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -