2022-01-012022-12-312022-12-31falseNI024034GLENCARRON HOMES LIMITED2023-11-2396090iso4217:GBPxbrli:pureNI0240342022-01-01NI0240342022-12-31NI0240342022-01-012022-12-31NI0240342021-01-01NI0240342021-12-31NI0240342021-01-012021-12-31NI024034bus:SmallEntities2022-01-012022-12-31NI024034bus:AuditExempt-NoAccountantsReport2022-01-012022-12-31NI024034bus:FullAccounts2022-01-012022-12-31NI024034bus:PrivateLimitedCompanyLtd2022-01-012022-12-31NI024034core:WithinOneYear2022-12-31NI024034core:AfterOneYear2022-12-31NI024034core:WithinOneYear2021-12-31NI024034core:AfterOneYear2021-12-31NI024034core:ShareCapital2022-12-31NI024034core:SharePremium2022-12-31NI024034core:RevaluationReserve2022-12-31NI024034core:OtherReservesSubtotal2022-12-31NI024034core:RetainedEarningsAccumulatedLosses2022-12-31NI024034core:ShareCapital2021-12-31NI024034core:SharePremium2021-12-31NI024034core:RevaluationReserve2021-12-31NI024034core:OtherReservesSubtotal2021-12-31NI024034core:RetainedEarningsAccumulatedLosses2021-12-31NI024034core:LandBuildings2022-12-31NI024034core:PlantMachinery2022-12-31NI024034core:Vehicles2022-12-31NI024034core:FurnitureFittings2022-12-31NI024034core:OfficeEquipment2022-12-31NI024034core:NetGoodwill2022-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2022-12-31NI024034core:ListedExchangeTraded2022-12-31NI024034core:UnlistedNon-exchangeTraded2022-12-31NI024034core:LandBuildings2021-12-31NI024034core:PlantMachinery2021-12-31NI024034core:Vehicles2021-12-31NI024034core:FurnitureFittings2021-12-31NI024034core:OfficeEquipment2021-12-31NI024034core:NetGoodwill2021-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2021-12-31NI024034core:ListedExchangeTraded2021-12-31NI024034core:UnlistedNon-exchangeTraded2021-12-31NI024034core:LandBuildings2022-01-012022-12-31NI024034core:PlantMachinery2022-01-012022-12-31NI024034core:Vehicles2022-01-012022-12-31NI024034core:FurnitureFittings2022-01-012022-12-31NI024034core:OfficeEquipment2022-01-012022-12-31NI024034core:NetGoodwill2022-01-012022-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31NI024034core:ListedExchangeTraded2022-01-012022-12-31NI024034core:UnlistedNon-exchangeTraded2022-01-012022-12-31NI024034core:MoreThanFiveYears2022-01-012022-12-31NI024034core:Non-currentFinancialInstruments2022-12-31NI024034core:Non-currentFinancialInstruments2021-12-31NI024034dpl:CostSales2022-01-012022-12-31NI024034dpl:DistributionCosts2022-01-012022-12-31NI024034core:LandBuildings2022-01-012022-12-31NI024034core:PlantMachinery2022-01-012022-12-31NI024034core:Vehicles2022-01-012022-12-31NI024034core:FurnitureFittings2022-01-012022-12-31NI024034core:OfficeEquipment2022-01-012022-12-31NI024034dpl:AdministrativeExpenses2022-01-012022-12-31NI024034core:NetGoodwill2022-01-012022-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31NI024034dpl:GroupUndertakings2022-01-012022-12-31NI024034dpl:ParticipatingInterests2022-01-012022-12-31NI024034dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-31NI024034core:ListedExchangeTraded2022-01-012022-12-31NI024034dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-31NI024034core:UnlistedNon-exchangeTraded2022-01-012022-12-31NI024034dpl:CostSales2021-01-012021-12-31NI024034dpl:DistributionCosts2021-01-012021-12-31NI024034core:LandBuildings2021-01-012021-12-31NI024034core:PlantMachinery2021-01-012021-12-31NI024034core:Vehicles2021-01-012021-12-31NI024034core:FurnitureFittings2021-01-012021-12-31NI024034core:OfficeEquipment2021-01-012021-12-31NI024034dpl:AdministrativeExpenses2021-01-012021-12-31NI024034core:NetGoodwill2021-01-012021-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-31NI024034dpl:GroupUndertakings2021-01-012021-12-31NI024034dpl:ParticipatingInterests2021-01-012021-12-31NI024034dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-31NI024034core:ListedExchangeTraded2021-01-012021-12-31NI024034dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-31NI024034core:UnlistedNon-exchangeTraded2021-01-012021-12-31NI024034core:NetGoodwill2022-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2022-12-31NI024034core:LandBuildings2022-12-31NI024034core:PlantMachinery2022-12-31NI024034core:Vehicles2022-12-31NI024034core:FurnitureFittings2022-12-31NI024034core:OfficeEquipment2022-12-31NI024034core:AfterOneYear2022-12-31NI024034core:WithinOneYear2022-12-31NI024034core:ListedExchangeTraded2022-12-31NI024034core:UnlistedNon-exchangeTraded2022-12-31NI024034core:ShareCapital2022-12-31NI024034core:SharePremium2022-12-31NI024034core:RevaluationReserve2022-12-31NI024034core:OtherReservesSubtotal2022-12-31NI024034core:RetainedEarningsAccumulatedLosses2022-12-31NI024034core:NetGoodwill2021-12-31NI024034core:IntangibleAssetsOtherThanGoodwill2021-12-31NI024034core:LandBuildings2021-12-31NI024034core:PlantMachinery2021-12-31NI024034core:Vehicles2021-12-31NI024034core:FurnitureFittings2021-12-31NI024034core:OfficeEquipment2021-12-31NI024034core:AfterOneYear2021-12-31NI024034core:WithinOneYear2021-12-31NI024034core:ListedExchangeTraded2021-12-31NI024034core:UnlistedNon-exchangeTraded2021-12-31NI024034core:ShareCapital2021-12-31NI024034core:SharePremium2021-12-31NI024034core:RevaluationReserve2021-12-31NI024034core:OtherReservesSubtotal2021-12-31NI024034core:RetainedEarningsAccumulatedLosses2021-12-31NI024034core:NetGoodwill2021-01-01NI024034core:IntangibleAssetsOtherThanGoodwill2021-01-01NI024034core:LandBuildings2021-01-01NI024034core:PlantMachinery2021-01-01NI024034core:Vehicles2021-01-01NI024034core:FurnitureFittings2021-01-01NI024034core:OfficeEquipment2021-01-01NI024034core:AfterOneYear2021-01-01NI024034core:WithinOneYear2021-01-01NI024034core:ListedExchangeTraded2021-01-01NI024034core:UnlistedNon-exchangeTraded2021-01-01NI024034core:ShareCapital2021-01-01NI024034core:SharePremium2021-01-01NI024034core:RevaluationReserve2021-01-01NI024034core:OtherReservesSubtotal2021-01-01NI024034core:RetainedEarningsAccumulatedLosses2021-01-01NI024034core:AfterOneYear2022-01-012022-12-31NI024034core:WithinOneYear2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:CostValuation2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-31NI024034core:Non-currentFinancialInstrumentscore:CostValuation2022-12-31NI024034core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-31NI024034core:Non-currentFinancialInstrumentscore:CostValuation2021-12-31NI024034core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-12-31NI024034core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-12-31NI024034bus:Director12022-01-012022-12-31NI024034bus:Director22022-01-012022-12-31NI024034bus:Director32022-01-012022-12-31NI024034bus:Director42022-01-012022-12-31NI024034bus:Director52022-01-012022-12-31

GLENCARRON HOMES LIMITED

Registered Number
NI024034
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 December 2022

GLENCARRON HOMES LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Directors

LIDDY, Brendan
LIDDY, Brigid
LIDDY, Garvan
LIDDY, Shane
MAGILL, Brenda

Company Secretary

LIDDY, Brendan

Registered Address

6 Creamery Road
Crossmaglen
Newry
BT35 9AD

Registered Number

NI024034 (Northern Ireland)
GLENCARRON HOMES LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets5599,526622,563
599,526622,563
Current assets
Debtors632,20956,072
Cash at bank and on hand224,041325,918
256,250381,990
Creditors amounts falling due within one year7(60,596)(92,637)
Net current assets (liabilities)195,654289,353
Total assets less current liabilities795,180911,916
Creditors amounts falling due after one year8(22,311)(23,711)
Net assets772,869888,205
Capital and reserves
Called up share capital60,00060,000
Profit and loss account712,869828,205
Shareholders' funds772,869888,205
The financial statements were approved and authorised for issue by the Board of Directors on 23 November 2023, and are signed on its behalf by:
LIDDY, Brendan
Director
LIDDY, Brigid
Director

Registered Company No. NI024034
GLENCARRON HOMES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year6258
5.Property, plant and equipment

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 January 221,250,225235,7071,485,932
Additions-6,0896,089
At 31 December 221,250,225241,7961,492,021
Depreciation and impairment
At 01 January 22659,558203,811863,369
Charge for year25,0054,12129,126
At 31 December 22684,563207,932892,495
Net book value
At 31 December 22565,66233,864599,526
At 31 December 21590,66731,896622,563
6.Debtors

2022

2021

££
Trade debtors / trade receivables2,06525,928
Other debtors30,14430,144
Total32,20956,072
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2022

2021

££
Trade creditors / trade payables18,78119,050
Taxation and social security22,75950,296
Other creditors6,75611,291
Accrued liabilities and deferred income12,30012,000
Total60,59692,637
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2022

2021

££
Other creditors22,31123,711
Total22,31123,711