Registered number
NI029076
Digney Bros. Limited
Financial Statements
Year Ended
31 December 2024

Digney Bros. Limited
Registered number: | NI029076
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Investments | 3 |  |  | 660,000 |  |  | 660,000
Current assets
Debtors | 4 |  | 107,936 |  |  | 97,412
Cash at bank and in hand |  |  | 67,280 |  |  | 107,966
|  |  | 175,216 |  |  | 205,378
Creditors: amounts falling due within one year | 5 |  | (16,876) |  |  | (9,759)
Net current assets |  |  |  | 158,340 |  |  | 195,619
Net assets |  |  |  | 818,340 |  |  | 855,619
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 818,338 |  |  | 855,617
Shareholders' funds |  |  |  | 818,340 |  |  | 855,619
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Paul Digney
Director
Approved by the board on 16 September 2025

Digney Bros. Limited
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Investments
Other
investments
£
| Cost
| At 1 January 2024 | 660,000
| At 31 December 2024 | 660,000
4 | Debtors | 2024 |  | 2023
£ | £
| Other debtors | 107,936 |  | 97,412
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Corporation tax | 6,268 |  | 4,146
| Other creditors | 10,608 |  | 5,613
|  |  |  |  |  | 16,876 |  | 9,759
6 | Share capital | 2024 |  | 2023
£ | £
| Allotted, called up and fully paid:
| 2 Ordinary shares of £1 each | 2 |  | 2
| Equity Shares
| 2 Ordinary shares of £1 each | 2 |  | 2
7 | Related party transactions
| There were no related party transactions that occurred outside the normal course of business.
8 | Controlling party
| The company is controlled by the directors.
9 | Other information
| Digney Bros. Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
| 5 Downshire Close
| 41-43 Downshire Road
| Newry
| Co. Down
| BT34 1FD

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