2024-04-01 NI617250 2025-03-31 NI617250 2024-04-01 2025-03-31 NI617250 2024-03-31 NI617250 2023-04-01 2024-03-31 NI617250 uk-core:WithinOneYear 2024-03-31 NI617250 uk-core:WithinOneYear 2025-03-31 NI617250 uk-core:ShareCapital 2025-03-31 NI617250 uk-core:ShareCapital 2024-03-31 NI617250 uk-core:SharePremium 2025-03-31 NI617250 uk-core:SharePremium 2024-03-31 NI617250 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI617250 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI617250 uk-bus:Director1 2024-04-01 2025-03-31 NI617250 uk-core:PlantMachinery 2024-04-01 2025-03-31 NI617250 uk-core:PlantMachinery 2024-03-31 NI617250 uk-core:Land 2024-03-31 NI617250 uk-core:Land 2024-04-01 2025-03-31 NI617250 uk-core:Land 2025-03-31 NI617250 uk-core:PlantMachinery 2025-03-31 NI617250 uk-core:WithinOneYear 2025-03-31 NI617250 uk-core:WithinOneYear 2024-03-31 NI617250 3 uk-bus:Director1 2024-04-01 2025-03-31 NI617250 3 uk-bus:Director1 2025-03-31 NI617250 3 uk-bus:Director1 2024-03-31 NI617250 4 uk-bus:Director1 2024-04-01 2025-03-31 NI617250 4 uk-bus:Director1 2025-03-31 NI617250 4 uk-bus:Director1 2024-03-31 iso4217:GBP xbrli:pure NI617250 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 NI617250 uk-bus:FRS102 2024-04-01 2025-03-31 NI617250 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 NI617250 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Aughnagurgan Wind Farms Limited
Registered Number:NI617250
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
2
For the year ended 31 March 2025
Aughnagurgan Wind Farms Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
NI617250
As at 31 March 2025
Aughnagurgan Wind Farms Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
304,109
63,386
2
304,109
63,386
Current assets
Inventories
24,929
4,401
3
Trade and other receivables
-
14,097
345,447
Cash and cash equivalents
159,448
177,946
370,376
Trade and other payables: amounts falling due within one
year
(3,882)
36,319
4
366,494
214,265
Net current assets
Total assets less current liabilities
518,374
429,880
518,374
Net assets
429,880
Capital and reserves
Called up share capital
2
2
Share premium account
10,000
10,000
Retained earnings
508,372
419,878
518,374
429,880
Shareholders' funds
For the year ended 31 March 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 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his 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 Alan Nesbitt Director
These financial statements were approved and authorised for issue by the Board on 08 December 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2025
Aughnagurgan Wind Farms Limited
Notes to the Financial Statements
Statutory Information
Aughnagurgan Wind Farms Limited is a private limited company, limited by shares, domiciled in Northern Ireland,
registration number NI617250.
Registered address:
25 Aughnagurgan Road
Keady
County Armagh
BT60 3DA
The presentation currency is £ sterling.
1. Accounting policies
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.
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
12.5% Reducing balance
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2. Property, plant and equipment
Total
Plant and
Machinery
Land and
Buildings
£
£
£
Cost or
valuation
At 01 April 2024
370,501
353,501
17,000
250,000
-
250,000
Additions
At 31 March 2025
267,000
353,501
620,501
Provision for depreciation and impairment
At 01 April 2024
307,115
307,115
-
Charge for year
9,277
9,277
-
At 31 March 2025
316,392
316,392
-
At 31 March 2025
Net book value
267,000
37,109
304,109
At 31 March 2024
17,000
46,386
63,386
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5
For the year ended 31 March 2025
Aughnagurgan Wind Farms Limited
Notes to the Financial Statements Continued
3. Inventories
2024
2025
£
£
Stocks
4,401
24,929
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft
(100,000)
(100,000)
Taxation and social security
53,437
76,951
Other creditors
10,244
26,931
(36,319)
3,882
5. Directors advances and guarantees
At 01/04/2024
Repaid
At 31/03/2025
£
£
£
Mr Alan Nesbitt
Directors Current Account
-
1,492
-
Directors Loan Account
-
20,000
20,000
-
21,492
20,000
6. Average number of persons employed
During the year the average number of employees was 1 (2024 : 1)
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