REGISTERED NUMBER: NI028748 (Northern Ireland)

DOON INVESTMENTS LIMITED

Unaudited Financial Statements for the Year Ended 31 May 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Desmond Paul Nugent

REGISTERED OFFICE:

16 Fairhill Road

Cookstown

Co. Tyrone

BT80 8AQ

REGISTERED NUMBER:

NI028748 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

36-38 Northland Row

Dungannon

Co. Tyrone

BT71 6AP

NON-CURRENT ASSETS

Tangible assets

5

514,850

-

Investment property

6

50,000

-

564,850

-

CURRENT ASSETS

Receivables: amounts falling due within one year

7

275,581

6,201

Cash at bank and in hand

1,232,315

1,429,717

1,507,896

1,435,918

PAYABLES

Amounts falling due within one year

8

(115,919

)

(1,486,556

)

NET CURRENT ASSETS/(LIABILITIES)

1,391,977

(50,638

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,956,827

(50,638

)

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

1,956,825

(50,640

)

SHAREHOLDERS' FUNDS

1,956,827

(50,638

)

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

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

The director acknowledges his 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 director and authorised for issue on 13 August 2025 and were signed by:

Desmond Paul Nugent - Director

1.	STATUTORY INFORMATION

Doon Investments 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Share capital

Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

property

£

COST

Additions

514,850

At 31 May 2025

514,850

NET BOOK VALUE

At 31 May 2025

514,850

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

50,000

At 31 May 2025

50,000

NET BOOK VALUE

At 31 May 2025

50,000

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade receivables

59,700

-

Amounts owed by group undertakings

215,581

-

Other receivables

300

6,201

275,581

6,201

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade payables

6,209

19,215

Amounts owed to group undertakings

-

45,350

Taxation and social security

106,659

-

Other payables

3,051

1,421,991

115,919

1,486,556

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2