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Company registration number: NI614655
FISHER MULLAN SOLICITORS LIMITED
Unaudited filleted financial statements
30 November 2025
FISHER MULLAN SOLICITORS LIMITED
Contents
Accountants' report
Statement of financial position
Notes to the financial statements
FISHER MULLAN SOLICITORS LIMITED
Report to the director on the preparation of the
unaudited statutory financial statements of FISHER MULLAN SOLICITORS LIMITED
Year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fisher Mullan Solicitors Limited for the year ended 30 November 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
This report is made solely to the director of Fisher Mullan Solicitors Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Fisher Mullan Solicitors Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than its director as a body for our work or for this report.
It is your duty to ensure that Fisher Mullan 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 Fisher Mullan Solicitors Limited. You consider that Fisher Mullan Solicitors Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Fisher Mullan Solicitors Limited. For this reason, we have not verified the 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.
Shriver Price & Co.
Chartered Accountants
49 Downshire Road
Newry
Co. Down
BT34 1BA
12 August 2026
FISHER MULLAN SOLICITORS LIMITED
Statement of financial position
30 November 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 71,388 |  |  |  | 58,606 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 71,388 |  |  |  | 58,606
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 44,310 |  |  |  | 40,848 |  |
Debtors |  | 7 | 175,497 |  |  |  | 204,612 |  |
Cash at bank and in hand |  |  | 21,415 |  |  |  | 6,993 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 241,222 |  |  |  | 252,453 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 172,694) |  |  |  | ( 197,787) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 68,528 |  |  |  | 54,666
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 139,916 |  |  |  | 113,272
Provisions for liabilities |  |  |  |  | ( 12,595) |  |  |  | ( 10,086)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 127,321 |  |  |  | 103,186
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 127,319 |  |  |  | 103,184
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 127,321 |  |  |  | 103,186
|  |  |  |  | _______ |  |  |  | _______

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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:
R A Ferguson
Director
Company registration number: NI614655
FISHER MULLAN SOLICITORS LIMITED
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 8 Trevor Hill, Newry, Co. Down, BT34 1DN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | Straight line over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | Straight line over 25 years |
| Fittings, fixtures and equipment | - | 10 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Work in progress is valued at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).
5. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 December 2024 and 30 November 2025 | 398,057 | 398,057 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 December 2024 and 30 November 2025 | 398,057 | 398,057 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 November 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 November 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Freehold property | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 December 2024 | 10,555 | 89,759 | 100,314 |  |  |  |
| Additions | - | 20,716 | 20,716 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 November 2025 | 10,555 | 110,475 | 121,030 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 December 2024 | 5,034 | 36,674 | 41,708 |  |  |  |
| Charge for the year | 422 | 7,512 | 7,934 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 November 2025 | 5,456 | 44,186 | 49,642 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 5,099 | 66,289 | 71,388 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 30 November 2024 | 5,521 | 53,085 | 58,606 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 5,738 | 56,979
| Other debtors |  | 169,759 | 147,633
|  |  | _______ | _______
|  |  | 175,497 | 204,612
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 110,019 | 147,705
| Corporation tax |  | 26,776 | 12,277
| Social security and other taxes |  | 30,324 | 32,230
| Other creditors |  | 5,575 | 5,575
|  |  | _______ | _______
|  |  | 172,694 | 197,787
|  |  | _______ | _______

9. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| R A Ferguson | 115,251 | 71,517 | ( 55,969) | 130,799 |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| R A Ferguson | 113,229 | 62,021 | ( 60,000) | 115,250 |  |
|  | _______ | _______ | _______ | _______ |  |