REGISTERED NUMBER: NI010831 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

T. CHAMBERS & SONS (ENNISKILLEN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

V Chambers

B Chambers

A Chambers

Mrs H Chambers

REGISTERED OFFICE:

56A Tempo Road

Enniskillen

Co. Fermanagh

BT74 6HR

REGISTERED NUMBER:

NI010831 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

BANKERS:

Ulster Bank Limited

186 Main Street

Lisnaskea

Co. Fermanagh

BT92 OJF

FIXED ASSETS

Tangible assets

4

68,627

83,876

CURRENT ASSETS

Stocks

5

1,016,208

1,196,541

Debtors

6

68,138

53,180

Investments

7

281,093

278,882

Cash at bank

528,285

605,856

1,893,724

2,134,459

CREDITORS

Amounts falling due within one year

8

108,307

141,097

NET CURRENT ASSETS

1,785,417

1,993,362

TOTAL ASSETS LESS CURRENT LIABILITIES

1,854,044

2,077,238

CAPITAL AND RESERVES

Called up share capital

9

107,454

107,454

Revaluation reserve

10

(76,926

)

(76,926

)

Retained earnings

10

1,823,516

2,046,710

SHAREHOLDERS' FUNDS

1,854,044

2,077,238

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 5 December 2025 and were signed on its behalf by:

V Chambers - Director

1.	STATUTORY INFORMATION

T. Chambers & Sons (Enniskillen) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Site Huts

-

25% on cost

Fixed assets are initially stated at cost.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Long-term contracts

The attributable profit on long-term contracts is recognised once their outcome can be assessed with reasonable certainty. The profit recognised reflects the proportion of work completed to date on the project. Costs associated with long-term contracts are included in stock to the extent that they cannot be matched with contract work accounted for as turnover. Long-term contract balances included in stocks are stated at cost, after provision has been made for any foreseeable losses and the deduction of applicable payments on account. Full provision is made for losses on all contracts in the year in which the loss is first foreseen.

Current asset investments

Current asset investments are initially stated in the financial statements at the lower of cost and net realisable value. Gains and losses on disposal are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

42,938

702,652

65,975

Additions

-

933

-

At 31 August 2025

42,938

703,585

65,975

DEPRECIATION

At 1 September 2024

17,212

701,087

63,688

Charge for year

367

579

572

At 31 August 2025

17,579

701,666

64,260

NET BOOK VALUE

At 31 August 2025

25,359

1,919

1,715

At 31 August 2024

25,726

1,565

2,287

Motor

vehicles

Site Huts

Totals

£

£

£

COST

At 1 September 2024

88,090

48,698

948,353

Additions

-

-

933

At 31 August 2025

88,090

48,698

949,286

DEPRECIATION

At 1 September 2024

33,792

48,698

864,477

Charge for year

14,664

-

16,182

At 31 August 2025

48,456

48,698

880,659

NET BOOK VALUE

At 31 August 2025

39,634

-

68,627

At 31 August 2024

54,298

-

83,876

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

338,876

338,876

Work-in-progress

677,332

857,665

1,016,208

1,196,541

6.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

-

30

VAT

4,898

-

Prepayments and accrued income

38,240

28,150

43,138

28,180

Amounts falling due after more than one year:

Other debtors

25,000

25,000

Aggregate amounts

68,138

53,180

7.	CURRENT ASSET INVESTMENTS

31.8.25

31.8.24

£

£

Listed investments

281,093

278,882

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

58,460

63,628

Social security and other taxes

4,871

1,825

VAT

-

5,403

Directors' current accounts

768

704

Accruals and deferred income

44,208

69,537

108,307

141,097

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

30,528

Ordinary

£1

30,528

30,528

76,926

Preference shares

£1

76,926

76,926

107,454

107,454

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 September 2024

2,046,710

(76,926

)

1,969,784

Deficit for the year

(107,806

)

(107,806

)

Dividends

(115,388

)

(115,388

)

At 31 August 2025

1,823,516

(76,926

)

1,746,590

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 August 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 August 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

5 December 2025