ACCOUNTS - Final Accounts preparation

Registered number: NI644403

Dunder McMifflin Ltd

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 March 2026


Dunder McMifflin Ltd Registered number:NI644403

Balance Sheet

As at 31 March 2026

		2026		2025
Note		£		£

Fixed assets
Investments	3		463,948		463,948
			463,948		463,948
Current assets
Debtors: amounts falling due within one year	4	589		589
		589		589
Total assets less current liabilities			464,537		464,537
Creditors: amounts falling due after more than one year	5		(463,948)		(463,948)

Net assets			589		589

Capital and reserves
Called up share capital	100	100
Profit and loss account	489	489
	589	589

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Dunder McMifflin Ltd Registered number:NI644403

Balance Sheet (continued)

As at 31 March 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 November 2026.

Mr Rory McCurry

Director

The notes on pages 3 to 4 form part of these financial statements.

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Dunder McMifflin Ltd

Notes to the Financial Statements

For the Year Ended 31st March 2026

1.	General information

Dunder McMifflin Limited is a private company limited by shares incorporated in Northern Ireland within the United Kingdom. The registration number and address of the registered office are given in the company information section of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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Dunder McMifflin Ltd

Notes to the Financial Statements

For the Year Ended 31st March 2026

3.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 April 2025	463,948
	At 31st March 2026	463,948

Debtors

					2026	2025
					£	£


Other debtors	589	589
	589	589

5.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Amounts owed to group undertakings	463,948	463,948
	463,948	463,948

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