REGISTERED NUMBER: NI634778 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

DUNMORE GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

M Rodgers

REGISTERED OFFICE:

3 Main Street

Dundrum

United Kingdom

Co. Down

BT33 0LU

REGISTERED NUMBER:

NI634778 (Northern Ireland)

ACCOUNTANTS:

Baker Tilly Mooney Moore

17 Clarendon Road

Belfast

BT1 3BG

BANKERS:

Ulster Bank Limited

29 Upper Square

Castlewellan

Co. Down

BT31 9DD

FIXED ASSETS

Tangible assets

4

120,397

123,315

Investments

5

10,201

201

130,598

123,516

CURRENT ASSETS

Debtors

6

1,035,083

1,061,729

Investments

7

4,571,499

4,269,142

Cash at bank and in hand

230,817

228,522

5,837,399

5,559,393

CREDITORS

Amounts falling due within one year

8

2,161,652

1,995,105

NET CURRENT ASSETS

3,675,747

3,564,288

TOTAL ASSETS LESS CURRENT LIABILITIES

3,806,345

3,687,804

CAPITAL AND RESERVES

Called up share capital

11,103

1,103

Retained earnings

3,795,242

3,686,701

SHAREHOLDERS' FUNDS

3,806,345

3,687,804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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 director acknowledges his 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 director and authorised for issue on 26 August 2025 and were signed by:

M Rodgers - Director

1.	STATUTORY INFORMATION

Dunmore Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In preparing these financial statements the director has made the following judgements:

Determine whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the assets and the business in general.

The director also considers the depreciation and amortisation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Deferred tax

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.

Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 May 2024

and 30 April 2025

145,899

DEPRECIATION

At 1 May 2024

22,584

Charge for year

2,918

At 30 April 2025

25,502

NET BOOK VALUE

At 30 April 2025

120,397

At 30 April 2024

123,315

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

201

Additions

10,000

At 30 April 2025

10,201

NET BOOK VALUE

At 30 April 2025

10,201

At 30 April 2024

201

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by related parties

1,011,716

1,010,905

Other debtors

23,367

50,824

1,035,083

1,061,729

7.	CURRENT ASSET INVESTMENTS

30.4.25

30.4.24

£

£

Investments

4,571,499

4,269,142

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed to related parties

2,078,916

1,877,352

Tax

53,820

41,392

Director's current account

28,353

75,923

Accrued expenses

563

438

2,161,652

1,995,105

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Rodgers.