1 February 2024 false No description of principal activity Taxfiler 2024.6 NI650617business:PrivateLimitedCompanyLtd2024-02-012025-01-31 NI6506172024-01-31 NI6506172024-02-012025-01-31 NI650617business:AuditExemptWithAccountantsReport2024-02-012025-01-31 NI650617business:FilletedAccounts2024-02-012025-01-31 NI6506172025-01-31 NI650617business:Director12024-02-012025-01-31 NI650617business:CompanySecretary12024-02-012025-01-31 NI650617business:RegisteredOffice2024-02-012025-01-31 NI6506172024-01-31 NI650617core:WithinOneYear2025-01-31 NI650617core:WithinOneYear2024-01-31 NI650617core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 NI650617core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 NI650617core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 NI650617core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 NI650617core:PreviouslyStatedAmount2025-01-31 NI650617core:PreviouslyStatedAmount2024-01-31 NI650617business:SmallEntities2024-02-012025-01-31 NI650617countries:NorthernIreland2024-02-012025-01-31 NI650617core:PlantMachinery2024-02-012025-01-31 NI650617core:PlantMachinery2024-01-31 NI650617core:PlantMachinery2025-01-31 NI6506172023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. NI650617 (Northern Ireland)
PMN Construction Ltd Unaudited accounts for the year ended 31 January 2025
PMN Construction Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PMN Construction Ltd Company Information for the year ended 31 January 2025
Director
Peter McNulty
Secretary
Mairead McNulty
Company Number
NI650617 (Northern Ireland)
Registered Office
46 Loughside Road Garrison Co. Fermanagh BT93 4BY United Kingdom
Accountants
EMC Accountancy 21 Railway Street Belcoo Fermanagh BT93 5FJ
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PMN Construction Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
125,518 
68,825 
Current assets
Inventories
9,342 
10,651 
Debtors
5
10,281 
29,129 
Cash at bank and in hand
22,371 
8,738 
41,994 
48,518 
Creditors: amounts falling due within one year
6
(94,339)
(62,647)
Net current liabilities
(52,345)
(14,129)
Net assets
73,173 
54,696 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
73,073 
54,596 
Shareholders' funds
73,173 
54,696 
For the year ending 31 January 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 30 October 2025 and were signed on its behalf by
Peter McNulty Director Company Registration No. NI650617
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PMN Construction Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
PMN Construction Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI650617. The registered office is 46 Loughside Road, Garrison, Co. Fermanagh, BT93 4BY, United Kingdom.
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 February 2024
121,095 
Additions
97,083 
Disposals
(22,000)
At 31 January 2025
196,178 
Depreciation
At 1 February 2024
52,270 
Charge for the year
31,379 
On disposals
(12,989)
At 31 January 2025
70,660 
Net book value
At 31 January 2025
125,518 
At 31 January 2024
68,825 
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PMN Construction Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
191 
- 
Trade debtors
7,134 
27,129 
Other debtors
2,956 
2,000 
10,281 
29,129 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,277 
4,979 
VAT
11,333 
232 
Obligations under finance leases and hire purchase contracts
18,050 
23,750 
Trade creditors
- 
6,000 
Taxes and social security
- 
28 
Other creditors
9,290 
9,290 
Loans from directors
49,989 
16,628 
Accruals
1,400 
1,740 
94,339 
62,647 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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