1 January 2024 false No description of principal activity Taxfiler 2024.6 NI007591business:PrivateLimitedCompanyLtd2024-01-012024-12-31 NI0075912023-12-31 NI0075912024-01-012024-12-31 NI007591business:AuditExemptWithAccountantsReport2024-01-012024-12-31 NI007591business:FilletedAccounts2024-01-012024-12-31 NI0075912024-12-31 NI007591business:Director12024-01-012024-12-31 NI007591business:Director22024-01-012024-12-31 NI007591business:CompanySecretary12024-01-012024-12-31 NI007591business:RegisteredOffice2024-01-012024-12-31 NI0075912023-12-31 NI007591core:WithinOneYear2024-12-31 NI007591core:WithinOneYear2023-12-31 NI007591core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 NI007591core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 NI007591core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-12-31 NI007591core:CapitalRedemptionReservecore:PreviouslyStatedAmount2023-12-31 NI007591core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 NI007591core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 NI007591core:PreviouslyStatedAmount2024-12-31 NI007591core:PreviouslyStatedAmount2023-12-31 NI007591business:SmallEntities2024-01-012024-12-31 NI007591countries:NorthernIreland2024-01-012024-12-31 NI007591core:PlantMachinery2024-01-012024-12-31 NI007591core:MotorVehicles2024-01-012024-12-31 NI007591core:LandBuildings2023-12-31 NI007591core:PlantMachinery2023-12-31 NI007591core:MotorVehicles2023-12-31 NI007591core:LandBuildings2024-01-012024-12-31 NI007591core:LandBuildings2024-12-31 NI007591core:PlantMachinery2024-12-31 NI007591core:MotorVehicles2024-12-31 NI0075912023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI007591 (Northern Ireland)
P.CARTY & SONS (GARRISON) LIMITED Unaudited accounts for the year ended 31 December 2024
P.CARTY & SONS (GARRISON) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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P.CARTY & SONS (GARRISON) LIMITED Company Information for the year ended 31 December 2024
Directors
Mr Aiden Carty Mr Iarla Carty
Secretary
Mr Iarla Carty
Company Number
NI007591 (Northern Ireland)
Registered Office
Sunnyside Garrison Fermanagh BT74 7EW United Kingdom
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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P.CARTY & SONS (GARRISON) LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
523,721 
500,772 
Current assets
Inventories
47,985 
148,645 
Debtors
5
295,469 
115,142 
Investments
6
245,370 
245,370 
Cash at bank and in hand
638,183 
349,574 
1,227,007 
858,731 
Creditors: amounts falling due within one year
7
(938,341)
(663,316)
Net current assets
288,666 
195,415 
Net assets
812,387 
696,187 
Capital and reserves
Called up share capital
2,361 
2,361 
Capital redemption reserve
4,722 
4,722 
Profit and loss account
805,304 
689,104 
Shareholders' funds
812,387 
696,187 
For the year ending 31 December 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 27 November 2025 and were signed on its behalf by
Mr Aiden Carty Director Company Registration No. NI007591
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P.CARTY & SONS (GARRISON) LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
P.CARTY & SONS (GARRISON) LIMITED is a private company, limited by shares, registered in Northern Ireland, registration number NI007591. The registered office is Sunnyside, Garrison, Fermanagh, BT74 7EW, United Kingdom.
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
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
14,334 
718,203 
121,555 
854,092 
Additions
- 
129,296 
21,000 
150,296 
At 31 December 2024
14,334 
847,499 
142,555 
1,004,388 
Depreciation
At 1 January 2024
- 
304,343 
48,977 
353,320 
Charge for the year
- 
108,631 
18,716 
127,347 
At 31 December 2024
- 
412,974 
67,693 
480,667 
Net book value
At 31 December 2024
14,334 
434,525 
74,862 
523,721 
At 31 December 2023
14,334 
413,860 
72,578 
500,772 
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P.CARTY & SONS (GARRISON) LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,987 
8,445 
Trade debtors
290,482 
106,697 
295,469 
115,142 
6
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
245,370 
245,370 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
698,452 
56,539 
Taxes and social security
28,519 
30,653 
Loans from directors
49,695 
33,151 
Accruals
161,675 
542,973 
938,341 
663,316 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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