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Company Registration No. NI615626 (Northern Ireland)
FM Metals Limited Unaudited accounts for the year ended 30 November 2025
FM Metals Limited Unaudited accounts Contents
Page
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FM Metals Limited Company Information for the year ended 30 November 2025
Director
Joshua Mulholland
Secretary
Mr Josh Mulholland
Company Number
NI615626 (Northern Ireland)
Registered Office
94 Liminary Road Ballymena Co Antrim BT42 3HZ Northern Ireland
Accountants
TAG Accountants (N.I.) Ltd 81a Galgorm Road Ballymena Co Antrim BT42 1AA
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FM Metals Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,781,880 
1,776,703 
Current assets
Inventories
285,000 
325,000 
Debtors
2,905,564 
2,524,289 
Cash at bank and in hand
288,231 
153,362 
3,478,795 
3,002,651 
Creditors: amounts falling due within one year
(1,430,113)
(1,285,071)
Net current assets
2,048,682 
1,717,580 
Total assets less current liabilities
3,830,562 
3,494,283 
Creditors: amounts falling due after more than one year
(8,000)
- 
Provisions for liabilities
Deferred tax
(445,470)
(444,176)
Net assets
3,377,092 
3,050,107 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,377,091 
3,050,106 
Shareholders' funds
3,377,092 
3,050,107 
For the year ending 30 November 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.
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 1 April 2026 and were signed on its behalf by
Joshua Mulholland Director Company Registration No. NI615626
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FM Metals Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
FM Metals Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI615626. The registered office is 94 Liminary Road, Ballymena, Co Antrim, BT42 3HZ, Northern Ireland.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
4,270,575 
10,000 
4,280,575 
Additions
450,476 
- 
450,476 
At 30 November 2025
4,721,051 
10,000 
4,731,051 
Depreciation
At 1 December 2024
2,495,248 
8,624 
2,503,872 
Charge for the year
445,161 
138 
445,299 
At 30 November 2025
2,940,409 
8,762 
2,949,171 
Net book value
At 30 November 2025
1,780,642 
1,238 
1,781,880 
At 30 November 2024
1,775,327 
1,376 
1,776,703 
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FM Metals Limited Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
35,254 
Trade debtors
513,377 
177,269 
Other debtors
2,342,187 
2,311,766 
2,855,564 
2,524,289 
Amounts falling due after more than one year
Other debtors
50,000 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
383,005 
15,015 
VAT
5,615 
- 
Obligations under finance leases and hire purchase contracts
365,824 
512,124 
Trade creditors
460,067 
573,815 
Taxes and social security
161,546 
169,984 
Loans from directors
46,056 
6,133 
Accruals
8,000 
8,000 
1,430,113 
1,285,071 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Accruals
8,000 
- 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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