MOLLAN & CO ACCOUNTANTS LTD Accounts






MOLLAN & CO ACCOUNTANTS LTD

	Company No. 06351165
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was Accountants.




Directors

The Directors who served at any time during the year were as follows:

R.J.S. Mollan
C. Sunley








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R.J.S. Mollan
Director
31 March 2026

at	31 March 2026
Company No.		06351165	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	53,570	19,172


				53,570	19,172
Current assets

	Debtors		5	44,643	33,032

	Cash at bank and in hand			183,715	187,724
				228,358	220,756
Creditors: Amount falling due within one year			6	(71,866)	(92,618)
Net current assets				156,492	128,138
Total assets less current liabilities				210,062	147,310

Provisions for liabilities
	Deferred taxation		8	(9,865)	(3,120)

Net assets				200,197	144,190

Capital and reserves
	Called up share capital			40	40



	Profit and loss account		9	200,157	144,150

Total equity				200,197	144,190



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 March 2026 and signed on its behalf by:
R.J.S. Mollan
Director
31 March 2026

for the year ended 31 March 2026

General information

MOLLAN & CO ACCOUNTANTS LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06351165

Its registered office is:

Its trading address is:

Holtby Manor

Stamford Bridge Road

Dunnington

York

YO19 5LL

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents the invoiced value of professional services provided during the year, excluding VAT. Revenue is recognised as services are provided. Monthly service agreements are recognised in the period to which the subscription relates. Work performed but not yet invoiced at the reporting date is included within work in progress.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

10% Straightline

Plant and machinery

20% Straightline

Motor vehicles

20% Reducing Balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	10	9

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2025	11,000	49,712	48,940	109,652
		Additions	-	1,723	64,390	66,113


		Disposals	-	-	(48,940)	(48,940)
		At 31 March 2026	11,000	51,435	64,390	126,825
		Depreciation
		At 1 April 2025	8,250	46,597	35,634	90,481
		Charge for the year	1,100	1,210	16,098	18,408


		Disposals	-	-	(35,634)	(35,634)
		At 31 March 2026	9,350	47,807	16,098	73,255
		Net book values
		At 31 March 2026	1,650	3,628	48,292	53,570
		At 31 March 2025	2,750	3,115	13,306	19,171

5	Debtors
			2026	2025
			£	£
		Trade debtors	43,900	32,766





		Other debtors	743	266

			44,643	33,032

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	615	843

		Taxes and social security	71,010	68,038
		Loans from directors	241	21,803
		Other creditors	-	1,933
		Accruals and deferred income	-	1
			71,866	92,618

7	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	3,120	3,120
		Charge to the profit and loss account for the period	6,745	6,745

		At 31 March 2026	9,865	9,865


			2026	2025
			£	£
		Accelerated capital allowances	9,865	3,120



			9,865	3,120

Share Capital

30 Ordinary A £1.00 Fully Paid and 10 Ordinary B £1.00 Fully Paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.