BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a solicitor to include providing consultancy services in relation to legal matters. 30 June 2026 6 6 NI610043 2025-12-31 NI610043 2024-12-31 NI610043 2023-12-31 NI610043 2025-01-01 2025-12-31 NI610043 2024-01-01 2024-12-31 NI610043 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI610043 uk-curr:PoundSterling 2025-01-01 2025-12-31 NI610043 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI610043 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 NI610043 uk-core:ShareCapital 2025-12-31 NI610043 uk-core:ShareCapital 2024-12-31 NI610043 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI610043 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI610043 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 NI610043 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI610043 uk-bus:FRS102 2025-01-01 2025-12-31 NI610043 uk-core:Goodwill 2025-01-01 2025-12-31 NI610043 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 NI610043 uk-core:Goodwill 2024-12-31 NI610043 uk-core:Goodwill 2025-12-31 NI610043 2025-01-01 2025-12-31 NI610043 uk-bus:Director1 2025-01-01 2025-12-31 NI610043 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI610043

Conor Downey & Co Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Conor Downey & Co Limited

Company Registration Number: NI610043

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 2,678 |  | 3,348
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 201,924 |  | 194,636
Cash and cash equivalents |  |  | 462,081 |  | 295,982
|  |  | ───────── |  | ─────────
|  |  | 664,005 |  | 490,618
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (639,956) |  | (443,740)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 24,049 |  | 46,878
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 26,727 |  | 50,226
Creditors:

amounts falling due after more than one year |  |  | - |  | (8,730)
Provisions for liabilities |  |  | (710) |  | (636)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 26,017 |  | 40,860
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 10 |  | 10
Retained earnings |  |  | 26,007 |  | 40,850
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 26,017 |  | 40,860
|  |  | ═════════ |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged 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 his 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 30 June 2026

________________________________ |  |  |  |  |
Mr. Conor Downey |  |  |  |  |
Director |  |  |  |  |

Conor Downey & Co Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Conor Downey & Co Limited is a private company limited by shares incorporated in Northern Ireland. The registered office of the company is 16 Mount Charles, Belfast, BT7 1NZ. 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 Sterling (£) 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.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Revenue is recognised when the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Property, plant and equipment 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 | - | 20% 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.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| 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.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 6, (2024 - 6).
|  | 2025 | 2024
|  | Number | Number
| Employees | 6 | 6
|  | ═════════ | ═════════

4. | Intangible assets
|  | Goodwill
|  | £
| Cost
| At 1 January 2025 | 100,000
|  | ─────────
| At 31 December 2025 | 100,000
|  | ─────────
| Amortisation
| At 31 December 2025 | 100,000
|  | ─────────
| Net book value
| At 31 December 2025 | -
|  | ═════════

5. | Property, plant and equipment
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost or Valuation
| At 1 January 2025 | 7,665 | 7,665
|  | ───────── | ─────────
| At 31 December 2025 | 7,665 | 7,665
|  | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 4,317 | 4,317
| Charge for the financial year | 670 | 670
|  | ───────── | ─────────
| At 31 December 2025 | 4,987 | 4,987
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 2,678 | 2,678
|  | ═════════ | ═════════
| At 31 December 2024 | 3,348 | 3,348
|  | ═════════ | ═════════