1 April 2024 false No description of principal activity Taxfiler 2024.6 NI644529business:PrivateLimitedCompanyLtd2024-04-012025-03-31 NI6445292024-03-31 NI6445292024-04-012025-03-31 NI644529business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 NI644529business:FilletedAccounts2024-04-012025-03-31 NI6445292025-03-31 NI6445292024-03-31 NI644529core:WithinOneYear2025-03-31 NI644529core:WithinOneYear2024-03-31 NI644529core:AfterOneYear2025-03-31 NI644529core:AfterOneYear2024-03-31 NI644529core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 NI644529core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 NI644529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 NI644529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 NI644529core:PreviouslyStatedAmount2025-03-31 NI644529core:PreviouslyStatedAmount2024-03-31 NI644529business:SmallEntities2024-04-012025-03-31 NI644529business:Director12024-04-012025-03-31 NI644529countries:NorthernIreland2024-04-012025-03-31 NI644529business:RegisteredOffice2024-04-012025-03-31 NI644529core:ComputerEquipment2024-04-012025-03-31 NI644529core:PlantMachinery2024-03-31 NI644529core:MotorVehicles2024-03-31 NI644529core:ComputerEquipment2024-03-31 NI644529core:PlantMachinery2025-03-31 NI644529core:MotorVehicles2025-03-31 NI644529core:ComputerEquipment2025-03-31 NI644529core:PlantMachinery2024-04-012025-03-31 NI644529core:MotorVehicles2024-04-012025-03-31 NI6445292023-04-012024-03-31 iso4217:GBP xbrli:pure
Bann Valley Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,478 
11,227 
Current assets
Inventories
15,000 
37,050 
Debtors
5,568 
18,078 
Cash at bank and in hand
11,186 
13,434 
31,754 
68,562 
Creditors: amounts falling due within one year
(9,155)
(9,805)
Net current assets
22,599 
58,757 
Total assets less current liabilities
31,077 
69,984 
Creditors: amounts falling due after more than one year
(21,919)
(59,844)
Net assets
9,158 
10,140 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,058 
10,040 
Shareholders' funds
9,158 
10,140 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and authorised for issue on 30 December 2025 and were signed on its behalf by
Sebastian McMichael Director Company Registration No. NI644529
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Bann Valley Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Bann Valley Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI644529. The registered office is 136 Ballycastle Road Ballycastle Road, Coleraine, BT52 2DZ, Northern Ireland.
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:
Computer equipment
4 years s/l
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
2,250 
14,750 
2,500 
19,500 
At 31 March 2025
2,250 
14,750 
2,500 
19,500 
Depreciation
At 1 April 2024
1,610 
4,562 
2,101 
8,273 
Charge for the year
- 
2,350 
399 
2,749 
At 31 March 2025
1,610 
6,912 
2,500 
11,022 
Net book value
At 31 March 2025
640 
7,838 
- 
8,478 
At 31 March 2024
640 
10,188 
399 
11,227 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,998 
Trade debtors
5,568 
16,080 
5,568 
18,078 
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Bann Valley Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,352 
- 
Trade creditors
7,028 
9,055 
Accruals
775 
750 
9,155 
9,805 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,500 
4,500 
Obligations under finance leases and hire purchase contracts
9,512 
9,871 
Loans from directors
7,907 
45,473 
21,919 
59,844 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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