REGISTERED NUMBER: NI635705 (Northern Ireland)

McIlroy & McKee Services Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

L McIlroy

K McIlroy

I McKee

REGISTERED OFFICE:

23 Divernagh Road

Newry

Armagh

BT35 7BW

REGISTERED NUMBER:

NI635705 (Northern Ireland)

ACCOUNTANTS:

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

15 December 2025

FIXED ASSETS

Tangible assets

4

92,928

110,732

CURRENT ASSETS

Debtors

5

34,986

10,949

Cash at bank and in hand

4,846

16,283

39,832

27,232

CREDITORS

Amounts falling due within one year

6

129,026

119,697

NET CURRENT LIABILITIES

(89,194

)

(92,465

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,734

18,267

CREDITORS

Amounts falling due after more than one year

7

-

15,067

NET ASSETS

3,734

3,200

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,634

3,100

3,734

3,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

K McIlroy - Director

1.	STATUTORY INFORMATION

McIlroy & McKee Services Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

30,411

2,050

115,986

482

148,929

Additions

49,397

-

-

-

49,397

Disposals

(9,546

)

-

(40,598

)

-

(50,144

)

At 31 March 2025

70,262

2,050

75,388

482

148,182

DEPRECIATION

At 1 April 2024

5,957

314

31,863

63

38,197

Charge for year

21,220

347

3,496

42

25,105

Eliminated on disposal

(4,804

)

-

(3,244

)

-

(8,048

)

At 31 March 2025

22,373

661

32,115

105

55,254

NET BOOK VALUE

At 31 March 2025

47,889

1,389

43,273

377

92,928

At 31 March 2024

24,454

1,736

84,123

419

110,732

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

33,019

10,444

Other debtors

1,967

505

34,986

10,949

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,848

15,256

Hire purchase contracts

12,393

-

Trade creditors

4,516

(134

)

Taxation and social security

33,863

32,714

Other creditors

63,406

71,861

129,026

119,697

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

15,067