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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
Page
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A. L. Casey Limited Company Information for the year ended 31 January 2025
Director
Julie Clarke
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
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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
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A. L. Casey Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
49,500 
66,000 
Tangible assets
1,028,280 
1,058,705 
1,077,780 
1,124,705 
Current assets
Inventories
173,028 
124,536 
Debtors
90,743 
134,834 
Cash at bank and in hand
283,581 
314,224 
547,352 
573,594 
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 
Capital and reserves
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
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A. L. Casey Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
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.
3
Accounting policies
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:
Land & buildings
2% SL
Plant & machinery
20% R B
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
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 
£ 
Cost
At 1 February 2024
330,000 
At 31 January 2025
330,000 
Amortisation
At 1 February 2024
264,000 
Charge for the year
16,500 
At 31 January 2025
280,500 
Net book value
At 31 January 2025
49,500 
At 31 January 2024
66,000 
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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 
Additions
- 
1,670 
1,670 
At 31 January 2025
1,454,249 
66,348 
1,520,597 
Depreciation
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 
Net book value
At 31 January 2025
1,016,258 
12,022 
1,028,280 
At 31 January 2024
1,045,348 
13,357 
1,058,705 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
11,974 
10,268 
Amounts falling due after more than one year
Trade debtors
87,848 
111,122 
Amounts due from group undertakings etc.
(9,079)
8,194 
Other debtors
- 
5,250 
78,769 
124,566 
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)
Accruals
11,172 
9,415 
114,748 
129,388 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
26,839 
82,037 
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).
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