P & G MCCARRON LTD

P & G MCCARRON LTD Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of P & G MCCARRON LTD for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & G MCCARRON LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of P & G MCCARRON LTD , as a body, in accordance with the terms of our engagement letter dated 30 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of P & G MCCARRON LTD and state those matters that we have agreed to state to the Board of Directors of P & G MCCARRON LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & G MCCARRON LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that P & G MCCARRON LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P & G MCCARRON LTD . You consider that P & G MCCARRON LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of P & G MCCARRON LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... S J Mayled Ltd t/a Stephen Mayled & Associates Suite G2 The Business Centre Cardiff House, Cardiff Road Barry Vale of Glamorgan CF63 2AW 30 December 2025 2

P & G MCCARRON LTD
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of P & G MCCARRON LTD for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P & G MCCARRON LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of P & G MCCARRON LTD , as a body, in accordance with the terms of our engagement letter dated 30 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of P & G MCCARRON LTD and state those matters that we have agreed to state to the Board of Directors of P & G MCCARRON LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P & G MCCARRON LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that P & G MCCARRON LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P & G MCCARRON LTD . You consider that P & G MCCARRON LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P & G MCCARRON LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.

....................................................

S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
30 December 2025

P & G MCCARRON LTD
Statement of Financial Position
As at 31 March 2025

	Notes	31/03/2025 £	31/03/2024 £
Fixed assets
Tangible fixed assets	3	102,071	115,481
		102,071	115,481
Current assets
Stocks	4	3,800	3,000
Debtors	5	19,572	113,185
Cash at bank and in hand		167,222	145,717
		190,594	261,902
Creditors: amount falling due within one year		(99,796)	(97,099)
Net current assets		90,798	164,803

Total assets less current liabilities		192,869	280,284
Accruals and deferred income		(88,307)	(58,340)
Provisions for liabilities	6	(24,789)	(1,160)
Net assets		79,773	220,784

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		79,673	220,684
Shareholders' funds		79,773	220,784

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The director has chosen to exercise the option in S444(1)(a) CA 2006 and file just the balance sheet.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small company's regime.

The financial statements were approved by the board of directors on 30 December 2025 and were signed on its behalf by:

-------------------------------
Peter McCarron
Director

P & G MCCARRON LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

P & G MCCARRON LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI642778, registration address Cregagh Dental Surgery, 65 Cregagh Road, Belfast, Northern Ireland, BT6 8PX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Reducing Balance
Integral Features	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 12 (2024 : 12).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Integral Features	Total
	£	£	£	£	£
At 01 April 2024	184,199	12,074	27,559	-	223,832
Additions	8,934	5,906	-	13,894	28,734
Disposals	(635)	-	-	-	(635)
At 31 March 2025	192,498	17,980	27,559	13,894	251,931
Depreciation
At 01 April 2024	96,972	2,832	16,884	5,557	122,245
Charge for year	19,105	3,596	2,135	2,779	27,615
On disposals	-	-	-	-	-
At 31 March 2025	116,077	6,428	19,019	8,336	149,860
Net book values
Closing balance as at 31 March 2025	76,421	11,552	8,540	5,558	102,071
Opening balance as at 01 April 2024	87,227	9,242	10,675	8,337	115,481

Stocks

	31/03/2025 £		31/03/2024 £
Stocks	3,800		3,000
	3,800		3,000

Debtors: amounts falling due within one year

	31/03/2025 £	31/03/2024 £
Trade Debtors	6,060	5,125
Prepayments & Accrued Income	2,337	0
Other Debtors	11,138	11,138
	19,535	16,263

Debtors: amounts falling due after one year

	31/03/2025 £	31/03/2024 £
Other Debtors	0	96,922
Directors' Loan Accounts	37	0
	37	96,922

Provisions for liabilities

	31/03/2025 £	31/03/2024 £
Deferred Tax	23,864	0
Pension Provisions	925	1,160
	24,789	1,160

Share Capital

Allotted, called up and fully paid	31/03/2025 £		31/03/2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: NI642778
Northern Ireland
P & G MCCARRON LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025