Registration number: 15731077

Donegan Investments Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Donegan Investments Ltd

Company Information

Directors

Mr Patrick Donegan Mr Christopher Donegan Mr Valentine Donegan

Registered office

Europa Way Cheadle Heath Cheadle Stockport Cheshire SK3 0WT

Accountants

The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR

Donegan Investments Ltd

(Registration number: 15731077)
Balance Sheet as at 31 May 2025

	Note	2025 £
Fixed assets
Tangible assets	4	201,000
Current assets
Cash at bank and in hand		20,614
Creditors: Amounts falling due within one year	5	(206,936)
Net current liabilities		(186,322)
Net assets		14,678
Capital and reserves
Called up share capital	6	100
Retained earnings		14,578
Shareholders' funds		14,678

For the financial period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 January 2026 and signed on its behalf by:
 

......................................... Mr Patrick Donegan Director

Donegan Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 20 May 2024 to 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Europa Way Cheadle Heath
Cheadle
Stockport
Cheshire
SK3 0WT
United Kingdom

These financial statements were authorised for issue by the Board on 14 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis on preparing its financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Donegan Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 20 May 2024 to 31 May 2025

Government grants

Government grants are recognised under the accrual model. Income is recognised in the same period that the related expenditure the grant is intended to compensate is incurred.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Donegan Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 20 May 2024 to 31 May 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Additions	201,000	201,000
At 31 May 2025	201,000	201,000
Depreciation
Carrying amount
At 31 May 2025	201,000	201,000

Included within the net book value of land and buildings above is £201,000 in respect of freehold land and buildings.
 

Donegan Investments Ltd

Notes to the Unaudited Financial Statements for the Period from 20 May 2024 to 31 May 2025

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	3,556
Accruals and deferred income	480
Other creditors	202,900
	206,936

6	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary share class 1 of £1 each	100	100