Company Registration No. NI007337 (Northern Ireland)
A. L. Casey Limited
Unaudited accounts
for the year ended 31 January 2025
A. L. Casey Limited
Unaudited accounts
Contents
A. L. Casey Limited
Company Information
for the year ended 31 January 2025
Company Number
NI007337 (Northern Ireland)
Registered Office
168 Main Street
Lisnaskea
Co Fermanagh
BT92 0JE
Northern Ireland
Accountants
MacNeary Rasdale & Co. Ltd
Wellington House
30 Darling St
Enniskillen
Fermanagh
BT74 7EW
Accountants' report to the Board of Directors on the unaudited financial statements of A. L. Casey Limited for the year ended 31 January 2025
In accordance with our engagement letter dated 1 April 2025, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 January 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MacNeary Rasdale & Co. Ltd
Chartered Accountants
Wellington House
30 Darling St
Enniskillen
Fermanagh
BT74 7EW
30 April 2025
A. L. Casey Limited
Statement of financial position
as at 31 January 2025
Intangible assets
49,500
66,000
Tangible assets
1,028,280
1,058,705
Inventories
173,028
124,536
Cash at bank and in hand
283,581
314,224
Creditors: amounts falling due within one year
(114,748)
(129,388)
Net current assets
432,604
444,206
Total assets less current liabilities
1,510,384
1,568,911
Creditors: amounts falling due after more than one year
(26,839)
(82,037)
Net assets
1,483,545
1,486,874
Called up share capital
2
2
Share premium
283,484
283,484
Profit and loss account
1,200,059
1,203,388
Shareholders' funds
1,483,545
1,486,874
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2025 and were signed on its behalf by
Julie Clarke
Director
Company Registration No. NI007337
A. L. Casey Limited
Notes to the Accounts
for the year ended 31 January 2025
A. L. Casey Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI007337. The registered office is 168 Main Street, Lisnaskea, Co Fermanagh, BT92 0JE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Amortisation rate is 5% SL
4
Intangible fixed assets
Goodwill
At 1 February 2024
330,000
At 31 January 2025
330,000
At 1 February 2024
264,000
Charge for the year
16,500
At 31 January 2025
280,500
A. L. Casey Limited
Notes to the Accounts
for the year ended 31 January 2025
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2024
1,454,249
64,678
1,518,927
At 31 January 2025
1,454,249
66,348
1,520,597
At 1 February 2024
408,901
51,321
460,222
Charge for the year
29,090
3,005
32,095
At 31 January 2025
437,991
54,326
492,317
At 31 January 2025
1,016,258
12,022
1,028,280
At 31 January 2024
1,045,348
13,357
1,058,705
Amounts falling due within one year
Amounts falling due after more than one year
Trade debtors
87,848
111,122
Amounts due from group undertakings etc.
(9,079)
8,194
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
109,463
133,786
Taxes and social security
10,486
21,237
Other creditors
4,211
3,538
Loans from directors
(20,584)
(38,588)
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).