REGISTERED NUMBER: NI622084 (Northern Ireland)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

Macmanus McCarron Solicitors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C M MacManus

Mr N M McCarron

REGISTERED OFFICE:

471 Falls Road

Belfast

BT12 6DD

REGISTERED NUMBER:

NI622084 (Northern Ireland)

ACCOUNTANTS:

M.B.McGrady & Co

Chartered Accountants

Suite 2B

Cadogan House

322 Lisburn Road

Belfast

Co. Antrim

BT9 6GH

FIXED ASSETS

Tangible assets

4

91,041

93,548

CURRENT ASSETS

Stocks

17,160

13,981

Debtors

5

43,899

40,042

Cash at bank

171,472

641,340

232,531

695,363

CREDITORS

Amounts falling due within one year

6

191,937

654,744

NET CURRENT ASSETS

40,594

40,619

TOTAL ASSETS LESS CURRENT LIABILITIES

131,635

134,167

PROVISIONS FOR LIABILITIES

5,289

5,480

NET ASSETS

126,346

128,687

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

126,344

128,685

126,346

128,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 3 September 2026 and were signed on its behalf by:

Mr C M MacManus - Director

Mr N M McCarron - Director

1.	STATUTORY INFORMATION

Macmanus McCarron Solicitors Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost and 25% 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

112,690

13,638

126,328

DEPRECIATION

At 1 January 2025

20,152

12,628

32,780

Charge for year

2,254

253

2,507

At 31 December 2025

22,406

12,881

35,287

NET BOOK VALUE

At 31 December 2025

90,284

757

91,041

At 31 December 2024

92,538

1,010

93,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

24,545

23,659

Other debtors

19,354

16,383

43,899

40,042

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Client ledger balances

131,153

601,257

Taxation and social security

31,714

25,331

Other creditors

29,070

28,156

191,937

654,744