| Registered Number:NI687400 |
For the year ended 30 April 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 30 April 2025
Ballyhoy Farms Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Ballyhoy Farms Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
981,444
898,461
2
981,444
898,461
428,713
502,118
3
| Trade and other receivables |
98,911
105,731
4
193
| Cash and cash equivalents |
33
607,882
527,817
| Trade and other payables: amounts falling due within one |
| year |
(1,417,517)
(1,368,729)
5
(889,700)
(760,847)
Net current liabilities
| Total assets less current liabilities |
220,597
8,761
| Trade and other payables: amounts falling due after more |
| than one year |
(28,627)
(33,190)
6
187,407
Net assets/liabilities
(19,866)
33
33
187,374
(19,899)
187,407
(19,866)
Shareholders' funds
| For the year ended 30 April 2025 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Samuel Norman Morton Director |
| These financial statements were approved and authorised for issue by the Board on 03 December 2025 and were signed by: |
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For the year ended 30 April 2025
Ballyhoy Farms Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 30 April 2025
Ballyhoy Farms Ltd
Notes to the Financial Statements
Statutory Information
| Ballyhoy Farms Ltd is a private limited company, limited by shares, domiciled in Northern Ireland, registration number |
| NI687400. |
53 Ballyhoy Road
Milford
Armagh
BT60 4DU
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
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For the year ended 30 April 2025
Ballyhoy Farms Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
942,686
227,686
715,000
133,215
133,215
-
(3,780)
-
(3,780)
715,000
357,121
1,072,121
| Provision for depreciation and impairment |
44,225
44,225
-
Charge for year
47,019
47,019
-
(567)
(567)
-
90,677
90,677
-
715,000
266,444
981,444
715,000
183,461
898,461
2024
2025
502,118
428,713
| 4. Trade and other receivables |
2024
2025
95,086
66,668
10,645
32,243
98,911
105,731
4 of 5
For the year ended 30 April 2025
Ballyhoy Farms Ltd
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
8,258
-
198,674
216,068
| Taxation and social security |
17,594
-
1,144,203
1,201,449
1,368,729
1,417,517
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
33,190
28,627
| 7. Average number of persons employed |
During the year the average number of employees was 0
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