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Registered number: NI626479
P McMullan Consultancy Limited
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
P McMullan Consultancy Limited
ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
DIRECTORS
P A McMullan
REGISTERED OFFICE
26 Gortahar Road
Rasharkin
Ballymena
BT44 8SB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number NI626479
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
P McMullan Consultancy Limited
ACCOUNTS
FOR THEYEARENDED30 SEPTEMBER 2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
P McMullan Consultancy Limited
BALANCE SHEET AT 30 September 2025
20252024
Notes££
FIXED ASSETS
Tangible assets2506674
CURRENT ASSETS
Debtors348,32434,643
Cash at bank and in hand19,11329,682
67,43764,325
CREDITORS: Amounts falling due within one year425,35127,519
NET CURRENT ASSETS42,08636,806
TOTAL ASSETS LESS CURRENT LIABILITIES42,59237,480
PROVISIONS FOR LIABILITIES AND CHARGES6126168
NET ASSETS42,46637,312
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account42,36637,212
SHAREHOLDERS' FUNDS42,46637,312
For the year ending 30 September 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25 June 2026 and signed on their behalf by
.............................
P A McMullan
Director
P McMullan Consultancy Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.
1d. Turnover
Turnover is derived from consultancy services supplied by the company and recognised when services are rendered.
1e. Statutory Information
P McMullan Consultancy Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered numberis NI626479 and registered office address is 26 Gortahar Road, Rasharkin, Ballymena, Northern Ireland, BT44 8SB.
1f. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments.
2. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 1 October 20241,0431,043
At 30 September 20251,0431,043
Depreciation
At 1 October 2024369369
For the year168168
At 30 September 2025537537
Net Book Amounts
At 30 September 2025506506
At 30 September 2024674674
P McMullan Consultancy Limited
3. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors-9,032
Other debtors45,01225,611
Directors current account3,312-
48,32434,643
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Taxation and social security22,88613,090
Salaries and wages control8-
Directors current account-12,915
Accruals2,4571,514
25,35127,519
5. EMPLOYEES
20252024
No.No.
Average number of employees22
6. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation126168
126168
7. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
50 A Ordinary shares of £1.00 each5050
50 B Ordinary shares of £1.00 each5050
100100
8. RELATED PARTY TRANSACTIONS
At the balance sheet date, the amount owing by the director to the company was £3,312 (2024: £Nil). The maximum amount drawn was £3,312. This loan was interest free.