BrightAccountsProduction v1.0.0 v1.0.0 2024-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the sale of ice cream. 9 July 2025 2 2 NI645669 2025-05-31 NI645669 2024-05-31 NI645669 2023-05-31 NI645669 2024-06-01 2025-05-31 NI645669 2023-06-01 2024-05-31 NI645669 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 NI645669 uk-curr:PoundSterling 2024-06-01 2025-05-31 NI645669 uk-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 NI645669 uk-bus:AbridgedAccounts 2024-06-01 2025-05-31 NI645669 uk-core:ShareCapital 2025-05-31 NI645669 uk-core:ShareCapital 2024-05-31 NI645669 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI645669 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI645669 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 NI645669 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 NI645669 uk-bus:FRS102 2024-06-01 2025-05-31 NI645669 uk-core:LandBuildings 2024-06-01 2025-05-31 NI645669 uk-core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 NI645669 2024-06-01 2025-05-31 NI645669 uk-bus:Director1 2024-06-01 2025-05-31 NI645669 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
Company Registration Number: NI645669
 
 
A & R Boyle Investments Limited
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 May 2025
A & R Boyle Investments Limited
Company Registration Number: NI645669
ABRIDGED BALANCE SHEET
as at 31 May 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 4 170,193 163,453
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Current Assets
Stocks 6,250 5,250
Debtors 6,411 6,047
Cash at bank and in hand 53,257 90,943
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65,918 102,240
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Creditors: amounts falling due within one year (81,149) (130,757)
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Net Current Liabilities (15,231) (28,517)
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Total Assets less Current Liabilities 154,962 134,936
 
Creditors:
amounts falling due after more than one year (60,342) (69,614)
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Net Assets 94,620 65,322
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Capital and Reserves
Called up share capital 2 2
Retained earnings 94,618 65,320
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Shareholders' Funds 94,620 65,322
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The financial statements have been prepared 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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 9 July 2025 and signed on its behalf by
           
           
________________________________          
Mr. Ronan Boyle          
Director          
           



A & R Boyle Investments Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 May 2025

   
1. General Information
 
A & R Boyle Investments Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI645669. The registered office of the company is 2 Church Street, Ballygawley, Dungannon, Co Tyrone, BT70 2HB, Northern Ireland. The principal activity of the company is the sale of ice cream.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Land and buildings freehold - 0% Straight line
  Fixtures, fittings and equipment - 25% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
 
  2025 2024
  Number Number
 
Staff 2 2
  ═════════ ═════════
         
4. Tangible assets
  Land and Fixtures, Total
  buildings fittings and  
  freehold equipment  
  £ £ £
Cost
At 1 June 2024 151,058 26,040 177,098
Additions 2,970 9,158 12,128
  ───────── ───────── ─────────
At 31 May 2025 154,028 35,198 189,226
  ───────── ───────── ─────────
Depreciation
At 1 June 2024 - 13,645 13,645
Charge for the financial year - 5,388 5,388
  ───────── ───────── ─────────
At 31 May 2025 - 19,033 19,033
  ───────── ───────── ─────────
Net book value
At 31 May 2025 154,028 16,165 170,193
  ═════════ ═════════ ═════════
At 31 May 2024 151,058 12,395 163,453
  ═════════ ═════════ ═════════
       
5. Details of creditors
 
Security given in respect of creditors
The Bank of Ireland holds a fixed charge and negative pledge over the tangible assets of the company.
       
6. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 May 2025.
   
7. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.