BrightAccountsProduction v1.0.0 v1.0.0 2024-01-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company is farming. 30 September 2025 1 1 NI605500 2024-12-31 NI605500 2023-12-31 NI605500 2022-12-31 NI605500 2024-01-01 2024-12-31 NI605500 2023-01-01 2023-12-31 NI605500 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 NI605500 uk-curr:PoundSterling 2024-01-01 2024-12-31 NI605500 uk-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI605500 uk-bus:AbridgedAccounts 2024-01-01 2024-12-31 NI605500 uk-bus:Director1 2024-01-01 2024-12-31 NI605500 uk-bus:RegisteredOffice 2024-01-01 2024-12-31 NI605500 uk-bus:Agent1 2024-01-01 2024-12-31 NI605500 uk-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 NI605500 uk-core:ShareCapital 2024-12-31 NI605500 uk-core:ShareCapital 2023-12-31 NI605500 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI605500 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 NI605500 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI605500 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-12-31 NI605500 uk-bus:FRS102 2024-01-01 2024-12-31 NI605500 uk-core:PlantMachinery 2024-01-01 2024-12-31 NI605500 2024-01-01 2024-12-31 xbrli:pure iso4217:GBP xbrli:shares

Dolmen Farm Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2024

Dolmen Farm Limited

DIRECTOR AND OTHER INFORMATION

Director | Patrick McKay
Company Registration Number | NI605500
Registered Office and Business Address | 66b Ribadoo Road
| Ballyward
| Castlewellan
| Co. Down
| BT31 9SY
| Northern Ireland
Accountants | John MacMahon & Co
| Chartered Accountants
| 112 Camlough Road
| Newry
| Co. Down
| BT35 7EE
| Northern Ireland
Bankers | Ulster Bank
| The Square
| Castlewellan
| Co. Down
| BT31 9DD
| Northern Ireland

Dolmen Farm Limited

CHARTERED ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited Abridged financial statements of Dolmen Farm Limited

for the financial year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the abridged financial statements of the company for the financial year ended 31 December 2024 as set out on pages to which comprise the Abridged Balance Sheet and the related notes from the company's accounting records and information and explanations you have given to us.

This report is made solely to the director of Dolmen Farm Limited, 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 Director 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 its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 December 2024 your duty to ensure that Dolmen Farm Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dolmen Farm Limited. You consider that Dolmen Farm Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the abridged financial statements of Dolmen Farm Limited. For this reason, we have not verified the adequacy, 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 statutory abridged financial statements.

__________________________________

JOHN MACMAHON & CO

Chartered Accountants and Registered Auditors

112 Camlough Road

Newry

Co. Down

BT35 7EE

Northern Ireland

30 September 2025

Dolmen Farm Limited

Company Registration Number: NI605500

ABRIDGED BALANCE SHEET

as at 31 December 2024

|  |  | 2024 |  | 2023
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 79,188 |  | 90,893
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 219,600 |  | 206,250
Debtors |  |  | 16,004 |  | 98,870
Cash at bank and in hand |  |  | 140,257 |  | 155,937
|  |  | ───────── |  | ─────────
|  |  | 375,861 |  | 461,057
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (187,275) |  | (218,376)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 188,586 |  | 242,681
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 267,774 |  | 333,574
Creditors:

amounts falling due after more than one year |  |  | (23,061) |  | (73,928)
Provisions for liabilities |  |  | (6,903) |  | (6,903)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 237,810 |  | 252,743
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 237,710 |  | 252,643
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 237,810 |  | 252,743
|  |  | ═════════ |  | ═════════
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 Director's Report.

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms 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 director acknowledges 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 Director and authorised for issue on 30 September 2025

________________________________ |  |  |  |  |
Patrick McKay |  |  |  |  |
Director |  |  |  |  |

Dolmen Farm Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

1. | General Information
| Dolmen Farm Limited is a private company limited by shares and incorporated in Northern Ireland. The registered office is 66b Ribadoo Road, Castlewellan, Newry, in County Down. The company registration number is NI605500. These financial statements cover the individual entity for the financial year ended 31 December 2024. The financial statements are presented in Pounds Sterling (£) which is also the functioning currency of the company.

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 year ended 31 December 2024 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:
|  | Plant and machinery | - | 15% 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. 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.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| 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.
| Taxation and deferred 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. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was;
|  | 2024 | 2023
|  | Number | Number
| Admin | 1 | 1
|  | ═════════ | ═════════

4. | Tangible assets
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 January 2024 | 174,965 | 174,965
|  | ───────── | ─────────
| At 31 December 2024 | 174,965 | 174,965
|  | ───────── | ─────────
| Depreciation
| At 1 January 2024 | 84,072 | 84,072
| Charge for the financial year | 11,705 | 11,705
|  | ───────── | ─────────
| At 31 December 2024 | 95,777 | 95,777
|  | ───────── | ─────────
| Net book value
| At 31 December 2024 | 79,188 | 79,188
|  | ═════════ | ═════════
| At 31 December 2023 | 90,893 | 90,893
|  | ═════════ | ═════════