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REGISTERED NUMBER: NI615884 (Northern Ireland)














Unaudited Financial Statements

for the Year Ended

31 December 2025

for

Mccallion Jones Solicitors Limited
Mccallion Jones Solicitors Limited (Registered number: NI615884)

Contents of the Financial Statements
for the Year Ended 31 December 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mccallion Jones Solicitors Limited

Company Information
for the Year Ended 31 December 2025







DIRECTORS: Mr M McCallion
Mr D E Jones





REGISTERED OFFICE: 462 A Old Park Road
Belfast
Co. Antrim
BT14 6QG





REGISTERED NUMBER: NI615884 (Northern Ireland)





ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH
1
Mccallion Jones Solicitors Limited (Registered number: NI615884)

Balance Sheet
31 December 2025

31/12/25 31/12/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 343
- 343

CURRENT ASSETS
Stocks 87,371 249,107
Debtors 6 216,510 153,085
Cash at bank 48,987 69,902
352,868 472,094
CREDITORS
Amounts falling due within one year 7 167,641 224,631
NET CURRENT ASSETS 185,227 247,463
TOTAL ASSETS LESS CURRENT
LIABILITIES
185,227
247,806

CREDITORS
Amounts falling due after more than one
year
8
12,500
37,500
NET ASSETS 172,727 210,306

CAPITAL AND RESERVES
Called up share capital 125 125
Capital redemption reserve 75 75
Retained earnings 172,527 210,106
172,727 210,306

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 notes form part of these financial statements

2 continued...
Mccallion Jones Solicitors Limited (Registered number: NI615884)

Balance Sheet - continued
31 December 2025


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 14 July 2026 and were signed on its behalf by:




Mr M McCallion - Director



Mr D E Jones - Director


The notes form part of these financial statements

3
Mccallion Jones Solicitors Limited (Registered number: NI615884)

Notes to the Financial Statements
for the Year Ended 31 December 2025


1. STATUTORY INFORMATION

Mccallion Jones Solicitors 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


4 continued...
Mccallion Jones Solicitors Limited (Registered number: NI615884)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2025


2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2025
and 31 December 2025 450,000
AMORTISATION
At 1 January 2025
and 31 December 2025 450,000
NET BOOK VALUE
At 31 December 2025 -
At 31 December 2024 -

5 continued...
Mccallion Jones Solicitors Limited (Registered number: NI615884)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2025
and 31 December 2025 10,346
DEPRECIATION
At 1 January 2025 10,003
Charge for year 343
At 31 December 2025 10,346
NET BOOK VALUE
At 31 December 2025 -
At 31 December 2024 343

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/25 31/12/24
£    £   
Trade debtors 194,346 127,880
Other debtors 22,164 25,205
216,510 153,085

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/25 31/12/24
£    £   
Bank loans and overdrafts 70,677 93,085
Trade creditors (1 ) (1 )
Taxation and social security 62,845 73,736
Other creditors 34,120 57,811
167,641 224,631

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/25 31/12/24
£    £   
Bank loans 12,500 37,500

9. RELATED PARTY DISCLOSURES

The premises occupied by the company up to 31 March 2025 were owned by Martin McCallion. Rent paid by the company up to that date amounted to £3,375 (2024: £12,875)

6