1 July 2023 false No description of principal activity Taxfiler 2024.6 NI032013business:PrivateLimitedCompanyLtd2023-07-012024-06-30 NI0320132023-06-30 NI0320132023-07-012024-06-30 NI032013business:AuditExemptWithAccountantsReport2023-07-012024-06-30 NI032013business:FilletedAccounts2023-07-012024-06-30 NI0320132024-06-30 NI032013business:Director12023-07-012024-06-30 NI032013business:Director22023-07-012024-06-30 NI032013business:RegisteredOffice2023-07-012024-06-30 NI0320132023-06-30 NI032013core:WithinOneYear2024-06-30 NI032013core:WithinOneYear2023-06-30 NI032013core:AfterOneYear2024-06-30 NI032013core:AfterOneYear2023-06-30 NI032013core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 NI032013core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 NI032013core:SharePremiumcore:PreviouslyStatedAmount2024-06-30 NI032013core:SharePremiumcore:PreviouslyStatedAmount2023-06-30 NI032013core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 NI032013core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 NI032013core:PreviouslyStatedAmount2024-06-30 NI032013core:PreviouslyStatedAmount2023-06-30 NI032013business:SmallEntities2023-07-012024-06-30 NI032013countries:NorthernIreland2023-07-012024-06-30 NI032013core:PlantMachinery2023-07-012024-06-30 NI032013core:MotorVehicles2023-07-012024-06-30 NI032013core:FurnitureFittings2023-07-012024-06-30 NI032013core:PlantMachinery2023-06-30 NI032013core:MotorVehicles2023-06-30 NI032013core:FurnitureFittings2023-06-30 NI032013core:PlantMachinery2024-06-30 NI032013core:MotorVehicles2024-06-30 NI032013core:FurnitureFittings2024-06-30 NI0320132022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. NI032013 (Northern Ireland)
P.J. Treacy & Sons Limited Unaudited accounts for the year ended 30 June 2024
P.J. Treacy & Sons Limited Unaudited accounts Contents
Page
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P.J. Treacy & Sons Limited Company Information for the year ended 30 June 2024
Directors
Martin Treacy Mrs Rosaleen Treacy
Company Number
NI032013 (Northern Ireland)
Registered Office
Tempo Road Business Park Tempo Road Enniskillen Co Fermanagh BT74 6HR Northern Ireland
Accountants
MacNeary Rasdale & Co Ltd Wellington House, 30 Darling Street Enniskillen Co. Fermanagh BT74 7EW
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P.J. Treacy & Sons Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
691,997 
626,911 
Current assets
Inventories
4,971,742 
4,989,161 
Debtors
1,279,970 
1,079,371 
Cash at bank and in hand
1,664,785 
1,682,854 
7,916,497 
7,751,386 
Creditors: amounts falling due within one year
(2,182,937)
(1,945,197)
Net current assets
5,733,560 
5,806,189 
Total assets less current liabilities
6,425,557 
6,433,100 
Creditors: amounts falling due after more than one year
(76,735)
(84,288)
Provisions for liabilities
Deferred tax
(57,093)
(94,334)
Net assets
6,291,729 
6,254,478 
Capital and reserves
Called up share capital
102 
102 
Share premium
1 
1 
Profit and loss account
6,291,626 
6,254,375 
Shareholders' funds
6,291,729 
6,254,478 
For the year ending 30 June 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by
Martin Treacy Director Company Registration No. NI032013
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P.J. Treacy & Sons Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
P.J. Treacy & Sons Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI032013. The registered office is Tempo Road Business Park, Tempo Road, Enniskillen, Co Fermanagh, BT74 6HR, 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.
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.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
1,837,730 
631,128 
31,823 
2,500,681 
Additions
186,284 
55,815 
16,650 
258,749 
Disposals
(50,450)
- 
- 
(50,450)
At 30 June 2024
1,973,564 
686,943 
48,473 
2,708,980 
Depreciation
At 1 July 2023
1,376,069 
467,758 
29,943 
1,873,770 
Charge for the year
125,456 
43,837 
3,706 
172,999 
On disposals
(29,786)
- 
- 
(29,786)
At 30 June 2024
1,471,739 
511,595 
33,649 
2,016,983 
Net book value
At 30 June 2024
501,825 
175,348 
14,824 
691,997 
At 30 June 2023
461,661 
163,370 
1,880 
626,911 
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P.J. Treacy & Sons Limited Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
38,162 
52,323 
Trade debtors
608,095 
418,009 
Amounts due from group undertakings etc.
614,213 
609,039 
Other debtors
19,500 
- 
1,279,970 
1,079,371 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
555,505 
541,913 
Obligations under finance leases and hire purchase contracts
119,660 
102,652 
Trade creditors
743,970 
610,203 
Taxes and social security
108,097 
69,168 
Other creditors
503,300 
503,300 
Loans from directors
(98,396)
(66,449)
Accruals
250,801 
184,410 
2,182,937 
1,945,197 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
76,735 
84,288 
8
Average number of employees
During the year the average number of employees was 21 (2023: 22).
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