O'NEILL CONSULTANTS UK LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 12320147 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

O'NEILL CONSULTANTS UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L O O'Neill

L O O'neill

REGISTERED OFFICE:

17 Littleheath Lane

Cobham

KT11 2QG

REGISTERED NUMBER:

12320147 (England and Wales)

ACCOUNTANTS:

HSY Accountants Ltd

20 Tadworth Parade

Elm Park

RM12 5AS

FIXED ASSETS

Tangible assets

4

47,026

60,731

CURRENT ASSETS

Stocks

48,122

55,148

Debtors

5

305,168

72,744

Cash at bank

3,368

23,294

356,658

151,186

CREDITORS

Amounts falling due within one year

6

215,552

35,635

NET CURRENT ASSETS

141,106

115,551

TOTAL ASSETS LESS CURRENT
LIABILITIES

188,132

176,282

CREDITORS

Amounts falling due after more than
one year

7

57,450

52,360

NET ASSETS

130,682

123,922

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

9

130,681

123,921

SHAREHOLDERS' FUNDS

130,682

123,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 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 28 August 2026 and were signed on its behalf by:

L O O'Neill - Director

1.	STATUTORY INFORMATION

O'NEILL CONSULTANTS UK LTD is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

15% 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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 December 2024

and 30 November 2025

1,648

91,364

93,012

DEPRECIATION

At 1 December 2024

1,648

30,633

32,281

Charge for year

-

13,705

At 30 November 2025

1,648

44,338

45,986

NET BOOK VALUE

At 30 November 2025

-

47,026

At 30 November 2024

-

60,731

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

74,870

DEPRECIATION

At 1 December 2024

28,159

Charge for year

11,231

At 30 November 2025

39,390

NET BOOK VALUE

At 30 November 2025

35,480

At 30 November 2024

46,711

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

266,450

62,761

VAT

38,718

9,983

305,168

72,744

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

12,863

6,982

Trade creditors

-

2

Tax

14,422

4,234

Pension

120

-

Directors' current accounts

24,829

24,417

Accrued expenses

163,318

-

215,552

35,635

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

30.11.25

30.11.24

£

Bank loans - 2-5 years

35,744

21,696

Hire purchase contracts

21,706

30,664

57,450

52,360

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

1

Ordinary

1

9.

RESERVES

Retained

earnings

£

At 1 December 2024

123,921

Profit for the year

51,760

Dividends

(45,000

)

At 30 November 2025

130,681

10.	ULTIMATE CONTROLLING PARTY

The controlling party is L O O'Neill.