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Registration number: NI648289

Carrive Construction Consultants Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Carrive Construction Consultants Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 10

Carrive Construction Consultants Ltd

Company Information

Directors | Martin McKinley Mrs Rosemary Kirk McKinley

Registered office | 20A Cranny Road Silverbridge Newry Co Down Northern Ireland BT35 9NJ

Accountants | SP McKeown & Co Ltd Chartered Certified Accountants, Registered Auditors and Tax Advisors5 Lower Catherine Street Newry Co Down BT35 6BE

Carrive Construction Consultants Ltd

(Registration number: NI648289)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 10,963 | 11,501
Current assets |  |  |
Debtors | 5 | 54,248 | 88,343
Cash at bank and in hand |  | 27,842 | 15,976
|  | 82,090 | 104,319
Creditors: Amounts falling due within one year | 6 | (36,763) | (64,843)
Net current assets |  | 45,327 | 39,476
Total assets less current liabilities |  | 56,290 | 50,977
Creditors: Amounts falling due after more than one year | 6 | - | (3,668)
Provisions for liabilities |  | (478) | (562)
Net assets |  | 55,812 | 46,747
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 55,712 | 46,647
Shareholders' funds |  | 55,812 | 46,747

For the financial year ending 30 September 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 year 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 19 February 2026 and signed on its behalf by:

......................................... Martin McKinley Director | ......................................... Mrs Rosemary Kirk McKinley Director |

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
20A Cranny Road
Silverbridge
Newry
Co Down
BT35 9NJ
Northern Ireland

These financial statements were authorised for issue by the Board on 19 February 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.

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class | Depreciation method and rate
Office Equipment | 15% Reducing Balance
Land & Buildings | 2% Straight Line

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 10,057 | 4,699 | 14,756
At 30 September 2025 | 10,057 | 4,699 | 14,756
Depreciation
At 1 October 2024 | 804 | 2,451 | 3,255
Charge for the year | 201 | 337 | 538
At 30 September 2025 | 1,005 | 2,788 | 3,793
Carrying amount
At 30 September 2025 | 9,052 | 1,911 | 10,963
At 30 September 2024 | 9,253 | 2,248 | 11,501

Included within the net book value of land and buildings above is £9,052 (2024 - £9,253) in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,200 | 24,516
Other debtors | 51,048 | 63,827
| 54,248 | 88,343

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 3,668 | 5,000
Trade creditors |  | 186 | 2,238
Taxation and social security |  | 30,534 | 55,671
Accruals and deferred income |  | 2,375 | 1,934
|  | 36,763 | 64,843

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 3,668

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 3,668

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,668 | 5,000

Bank borrowings

Bounce back loan is denominated in sterling with a nominal interest rate of 2.5%, and the final instalment is due on 4 June 2026. The carrying amount at year end is £3,668 (2024 - £8,668).

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £768.00 (2024 - £1,120.00) per each Ordinary Share |  | 76,800 |  | 112,000

10 | Related party transactions

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Transactions with directors

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Martin McKinley
Directors Loan | 61,781 | 114,399 | (125,373) | 50,807

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Martin McKinley
Directors Loan | 13,220 | 205,125 | (156,564) | 61,781

Carrive Construction Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 25,140 | 25,140
Contributions paid to money purchase schemes | 12,579 | 7,588
| 37,719 | 32,728

Dividends paid to directors

|  | 2025 £ |  | 2024 £
Martin McKinley |  |  |  |
Dividends |  | 39,168 |  | 57,120
Mrs Rosemary Kirk McKinley |  |  |  |
Dividends |  | 37,632 |  | 54,880