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Company Registration Number: NI629669
 
 
Ó Muirigh Solicitors Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 December 2025



Ó Muirigh Solicitors Limited
DIRECTOR AND OTHER INFORMATION

 
Director Padraig O Muirigh
 
 
Company Registration Number NI629669
 
 
Registered Office and Business Address 24-26 Springfield Road
Belfast
BT12 7AB
 
 
Accountants Quarter
Chartered Accountants
St Anne's House
15 Church Street
Cathedral Quarter
Belfast
BT1 1PG



Ó Muirigh Solicitors Limited

CHARTERED ACCOUNTANTS REPORT
to the Director on the Compilation of the unaudited financial statements of Ó Muirigh Solicitors Limited
for the financial year ended 31 December 2025
 
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 December 2025 as set out on pages  to  which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
 
This report is made solely to the director of Ó Muirigh Solicitors Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.
 
We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.
 
You have acknowledged on the Statement of Financial Position for the year ended 31 December 2025 your duty to ensure that Ó Muirigh Solicitors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ó Muirigh Solicitors Limited. You consider that Ó Muirigh Solicitors Limited is exempt from the statutory audit requirement for the financial year.
 
We have not been instructed to carry out an audit or a review of the financial statements of Ó Muirigh Solicitors Limited. For this reason, we have not verified the adequacy, 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 financial statements.
 
 
 
QUARTER
Chartered Accountants
St Anne's House
15 Church Street
Cathedral Quarter
Belfast
BT1 1PG
 
16 June 2026



Ó Muirigh Solicitors Limited
Company Registration Number: NI629669
STATEMENT OF FINANCIAL POSITION
as at 31 December 2025

2025 2024
Notes £ £
 
Non-Current Assets
Tangible assets 4 29,562 30,592
───────── ─────────
 
Current Assets
Stocks 5 43,218 55,322
Debtors 6 515,269 527,549
Cash at bank and in hand 332,760 472,333
───────── ─────────
891,247 1,055,204
───────── ─────────
Creditors: amounts falling due within one year 7 (554,092) (549,611)
───────── ─────────
Net Current Assets 337,155 505,593
───────── ─────────
Total Assets less Current Liabilities 366,717 536,185
═════════ ═════════
 
Equity
Called up share capital 100 100
Retained earnings 366,617 536,085
───────── ─────────
Equity attributable to owners of the company 366,717 536,185
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.
           
For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 16 June 2026
           
           
________________________________          
Padraig O Muirigh          
Director          
           



Ó Muirigh Solicitors Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025

   
1. General Information
 
Ó Muirigh Solicitors Limited is a company limited by shares incorporated in Northern Ireland. The registered office of the company is 24-26 Springfield Road, Belfast, BT12 7AB which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Revenue
Turnover comprises the invoice value of services provided by the company, exclusive of value added tax.
 
Tangible assets and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 25% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Work in progress
Work in progress is reflected in the accounts at the expected revenue due for work carried out during the period that has not yet been invoiced.
 
Trade and other receivables
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 except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other payables
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
 
Exceptional item
Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 12. (2024 - 12).
 
  2025 2024
  Number Number
 
Average Employees during the year 13 12
  ═════════ ═════════
       
4. Tangible assets
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost or Valuation
At 1 January 2025 79,638 79,638
Additions 8,824 8,824
  ───────── ─────────
At 31 December 2025 88,462 88,462
  ───────── ─────────
Depreciation
At 1 January 2025 49,046 49,046
Charge for the financial year 9,854 9,854
  ───────── ─────────
At 31 December 2025 58,900 58,900
  ───────── ─────────
Carrying amount
At 31 December 2025 29,562 29,562
  ═════════ ═════════
At 31 December 2024 30,592 30,592
  ═════════ ═════════
       
5. Stocks 2025 2024
  £ £
 
Work in progress 43,218 55,322
  ═════════ ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
       
6. Debtors 2025 2024
  £ £
 
Trade receivables 478,226 480,000
Amounts owed by connected parties (Note 10) 6,012 -
Other debtors 31,031 47,549
  ───────── ─────────
  515,269 527,549
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due within one year £ £
 
Taxation  (Note 8) 302,005 348,315
Director's current account 263 718
Other creditors 248,824 197,578
Accruals 3,000 3,000
  ───────── ─────────
  554,092 549,611
  ═════════ ═════════
       
8. Taxation 2025 2024
  £ £
 
Creditors:
VAT 97,156 166,536
Corporation tax 160,538 169,321
PAYE / NI 44,311 12,458
  ───────── ─────────
  302,005 348,315
  ═════════ ═════════
       
9. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 December 2025.
           
10. Related party transactions
  Balance Movement Balance Maximum
  2025 in year 2024 in year
  £ £ £ £
 
  6,012 6,012 - 8,591
  ───────── ───────── ───────── ═════════
 

O'Muirigh Properties Ltd

Padraig Ó Muirigh is a director and shareholder of O'Muirigh Solictors Ltd. He is also a director and shareholder of O'Muirigh Properties Ltd. As at 1st January 2025 O'Muirigh Properties Ltd owed O'Muirigh Solictors Ltd £nil During the year net transactions were totalled £6,012.  As at 31st December 2025 the loan O'Muirigh Properties Ltd owed to O'Muirigh Solictors Ltd was £6,012.
   
11. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.