Robert Dickie and Sons, Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI002905 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ROBERT DICKIE AND SONS, LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mr L Dickie

Mr A Dickie

SECRETARY:

Mr A Dickie

REGISTERED OFFICE:

26 Cross Street

Enniskillen

Co. Fermanagh

BT74 7DX

REGISTERED NUMBER:

NI002905 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

BANKERS:

Danske Bank

24 Townhall Street

Enniskillen

Co. Fermanagh

BT74 7BB

FIXED ASSETS

Investment property

4

648,668

CURRENT ASSETS

Debtors

5

28,337

15,197

Cash at bank

825,736

827,380

854,073

842,577

CREDITORS

Amounts falling due within one year

6

108,703

135,873

NET CURRENT ASSETS

745,370

706,704

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,394,038

1,355,372

CAPITAL AND RESERVES

Called up share capital

7

10,250

Capital redemption reserve

8

1,750

Retained earnings

8

1,382,038

1,343,372

SHAREHOLDERS' FUNDS

1,394,038

1,355,372

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

Mr A Dickie - Director

1.	STATUTORY INFORMATION

Robert Dickie and Sons, Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investment property

Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.

This is in accordance with SSAP 19 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

648,668

NET BOOK VALUE

At 31 January 2025

648,668

At 31 January 2024

648,668

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

Trade debtors

12,586

11,197

Prepayments and accrued income

15,751

4,000

28,337

15,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

Trade creditors

1,251

418

Tax

35,905

17,833

Social security and other taxes

-

797

VAT

4,975

6,051

Directors' current accounts

50,919

69,462

Accrued expenses

15,653

41,312

108,703

135,873

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

10,250

Ordinary

£1

10,250

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 February 2024

1,343,372

1,750

1,345,122

Profit for the year

113,736

Dividends

(75,070

)

(75,070

)

At 31 January 2025

1,382,038

1,750

1,383,788

9.	CONTINGENT LIABILITIES

The company had no contingent liabilities at the year end (2024 : £Nil).

10.	RELATED PARTY DISCLOSURES

The company was under the control of Mr R L Dickie and Mr A R Dickie, directors and majority shareholders throughout the year.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made 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 Institute of Chartered Accountants in 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 as at 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.

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

10 September 2025