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Registration number: NI717596

PMcIlroy Excavations & Utilities Ltd
Unaudited Filleted Financial Statements
for the Period from 27 June 2024 to 30 June 2025

PMcIlroy Excavations & Utilities Ltd

(Registration number: NI717596)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 76,407
Current assets |  |
Stocks | 5 | 675
Debtors | 6 | 46,946
Cash at bank and in hand |  | 18,591
|  | 66,212
Creditors: Amounts falling due within one year | 7 | (30,803)
Net current assets |  | 35,409
Total assets less current liabilities |  | 111,816
Creditors: Amounts falling due after more than one year | 7 | (64,744)
Net assets |  | 47,072
Capital and reserves |  |
Called up share capital | 8 | 1
Retained earnings |  | 47,071
Shareholders' funds |  | 47,072

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

PMcIlroy Excavations & Utilities Ltd

(Registration number: NI717596)
Balance Sheet as at 30 June 2025

Approved and authorised by the director on 22 October 2025

......................................... Mr Pearse McIlroy Director

PMcIlroy Excavations & Utilities Ltd

Notes to the Unaudited Financial Statements for the Period from 27 June 2024 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 1 Ballure Heights, Corkey, Ballymena, Co. Antrim, BT44 9HT.

These financial statements were authorised for issue by the director on 22 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

PMcIlroy Excavations & Utilities Ltd

Notes to the Unaudited Financial Statements for the Period from 27 June 2024 to 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

PMcIlroy Excavations & Utilities Ltd

Notes to the Unaudited Financial Statements for the Period from 27 June 2024 to 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

PMcIlroy Excavations & Utilities Ltd

Notes to the Unaudited Financial Statements for the Period from 27 June 2024 to 30 June 2025

4 | Tangible assets

| Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
Additions | 47,000 | 35,031 | 82,031
Disposals | (3,000) | - | (3,000)
At 30 June 2025 | 44,000 | 35,031 | 79,031
Depreciation
Charge for the period | 784 | 1,890 | 2,674
Eliminated on disposal | (50) | - | (50)
At 30 June 2025 | 734 | 1,890 | 2,624
Carrying amount
At 30 June 2025 | 43,266 | 33,141 | 76,407

5 | Stocks

| 2025 £
Work in progress | 675

6 | Debtors

| 2025 £
Trade debtors | 12,260
Prepayments | 4,067
Other debtors | 30,619
| 46,946

PMcIlroy Excavations & Utilities Ltd

Notes to the Unaudited Financial Statements for the Period from 27 June 2024 to 30 June 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 9 | 9,319
Other creditors |  | 21,484
|  | 30,803

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 1 | 1

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Other borrowings | 46,679
HP and finance lease liability | 18,065
| 64,744

Current loans and borrowings

| 2025 £
Other borrowings | 4,052
HP and finance lease liability | 5,267
| 9,319

PMcIlroy Excavations & Utilities Ltd

Notes to the Unaudited Financial Statements for the Period from 27 June 2024 to 30 June 2025

10 | Related party transactions

| 2025 £
Directors current account | (9,484)