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REGISTERED NUMBER: NI669776 (Northern Ireland)











Ballycastle Climbing Frames NI Ltd

Unaudited Financial Statements

for the Year Ended 31 May 2024






Ballycastle Climbing Frames NI Ltd (Registered number: NI669776)

Contents of the Financial Statements
for the Year Ended 31 May 2024










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Ballycastle Climbing Frames NI Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs N Graham
B M Graham





REGISTERED OFFICE: 5 Fairhill Street
Ballycastle
Co. Antrim
BT54 6AY





REGISTERED NUMBER: NI669776 (Northern Ireland)





ACCOUNTANTS: S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

Ballycastle Climbing Frames NI Ltd

Report of the Accountants to the Directors of
Ballycastle Climbing Frames NI Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2024 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN


20 February 2025

Ballycastle Climbing Frames NI Ltd (Registered number: NI669776)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,102 43,788

CURRENT ASSETS
Stocks 210,000 47,500
Debtors 5 51,288 116,794
Cash at bank 22,226 2,778
283,514 167,072
CREDITORS
Amounts falling due within one year 6 317,443 173,983
NET CURRENT LIABILITIES (33,929 ) (6,911 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,173

36,877

PROVISIONS FOR LIABILITIES 3,787 3,878
NET ASSETS 1,386 32,999

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 1,383 32,996
1,386 32,999

Ballycastle Climbing Frames NI Ltd (Registered number: NI669776)

Balance Sheet - continued
31 May 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 20 February 2025 and were signed on its behalf by:





B M Graham - Director


Ballycastle Climbing Frames NI Ltd (Registered number: NI669776)

Notes to the Financial Statements
for the Year Ended 31 May 2024


1. STATUTORY INFORMATION

Ballycastle Climbing Frames NI 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Ballycastle Climbing Frames NI Ltd (Registered number: NI669776)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 10 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2023 40,755 35,590 76,345
Additions 13,229 - 13,229
At 31 May 2024 53,984 35,590 89,574
DEPRECIATION
At 1 June 2023 12,523 20,034 32,557
Charge for year 10,797 7,118 17,915
At 31 May 2024 23,320 27,152 50,472
NET BOOK VALUE
At 31 May 2024 30,664 8,438 39,102
At 31 May 2023 28,232 15,556 43,788

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 51,288 116,794

Ballycastle Climbing Frames NI Ltd (Registered number: NI669776)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 9,521
Trade creditors 63,007 4,212
Taxation and social security 155,067 54,815
Other creditors 99,369 105,435
317,443 173,983