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Company Registration No. NI636389 (Northern Ireland)
Paul Cunningham Contracts Ltd Unaudited accounts for the year ended 31 December 2025
Paul Cunningham Contracts Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Paul Cunningham Contracts Ltd Company Information for the year ended 31 December 2025
Director
Paul Cunningham
Company Number
NI636389 (Northern Ireland)
Registered Office
60a Drumaroad Hill Castlewellan BT31 9PD
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Paul Cunningham Contracts Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
48,739
54,154
Current assets
Debtors
14,741
16,454
Cash at bank and in hand
4,655
2,851
19,396
19,305
Creditors: amounts falling due within one year
(62,637)
(25)
Net current (liabilities)/assets
(43,241)
19,280
Total assets less current liabilities
5,498
73,434
Creditors: amounts falling due after more than one year
-
(85,625)
Net assets/(liabilities)
5,498
(12,191)
Capital and reserves
Called up share capital
1
1
Profit and loss account
5,497
(12,192)
Shareholders' funds
5,498
(12,191)
For the year ending 31 December 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 23 April 2026 and were signed on its behalf by
Paul Cunningham Director Company Registration No. NI636389
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Paul Cunningham Contracts Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Paul Cunningham Contracts Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI636389. The registered office is 60a Drumaroad Hill, Castlewellan, BT31 9PD.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
10% Reducing Balance
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
101,351
At 31 December 2025
101,351
Depreciation
At 1 January 2025
47,197
Charge for the year
5,415
At 31 December 2025
52,612
Net book value
At 31 December 2025
48,739
At 31 December 2024
54,154
5
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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