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Company Registration No. NI713752 (Northern Ireland)
Kiltermon Pure Pasture Ltd Companies House accounts for the year ended 30 April 2025
Kiltermon Pure Pasture Ltd Companies House accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kiltermon Pure Pasture Ltd Company Information for the year ended 30 April 2025
Directors
Dr David M Wright Dr Ruth E Hogg
Secretary
Dr Ruth E Hogg
Company Number
NI713752 (Northern Ireland)
Registered Office
112 Ballagh Road Fivemiletown County Tyrone BT75 0LE Northern Ireland
Accountants
Allan Montgomery & Co 100 Main Street Fivemiletown Co Tyrone BT75 0PW
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Kiltermon Pure Pasture Ltd Statement of financial position as at 30 April 2025
2025
Notes
£
Fixed assets
Tangible assets
4
134
Current assets
Inventories
4,500
Debtors
5
406
Cash at bank and in hand
1,785
6,691
Creditors: amounts falling due within one year
6
(7,950)
Net current liabilities
(1,259)
Net liabilities
(1,125)
Capital and reserves
Called up share capital
7
200
Profit and loss account
(1,325)
Shareholders' funds
(1,125)
For the year ending 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 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 9 January 2026 and were signed on its behalf by
Dr David M Wright Director Company Registration No. NI713752
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Kiltermon Pure Pasture Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Kiltermon Pure Pasture Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI713752. The registered office is 112 Ballagh Road, Fivemiletown, County Tyrone, BT75 0LE, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
15%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Kiltermon Pure Pasture Ltd Notes to the Accounts for the year ended 30 April 2025
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 May 2024
-
Additions
158
At 30 April 2025
158
Depreciation
Charge for the year
24
At 30 April 2025
24
Net book value
At 30 April 2025
134
5
Debtors
2025
£
Amounts falling due within one year
Trade debtors
406
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
4,494
Loans from directors
3,006
Accruals
450
7,950
7
Share capital
2025
£
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
Shares issued during the period:
200 Ordinary shares of £1 each
200
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Kiltermon Pure Pasture Ltd Notes to the Accounts for the year ended 30 April 2025
8
Average number of employees
During the year the average number of employees was 0.
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