BrightAccountsProduction v1.0.0 v1.0.0 2024-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The Principal Activity of the Company is a licenced restaurant. 23 February 2026 NI661063 2025-05-31 NI661063 2024-05-31 NI661063 2023-05-31 NI661063 2024-06-01 2025-05-31 NI661063 2023-06-01 2024-05-31 NI661063 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 NI661063 uk-curr:PoundSterling 2024-06-01 2025-05-31 NI661063 uk-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 NI661063 uk-bus:FullAccounts 2024-06-01 2025-05-31 NI661063 uk-bus:Director1 2024-06-01 2025-05-31 NI661063 uk-bus:Director2 2024-06-01 2025-05-31 NI661063 uk-bus:RegisteredOffice 2024-06-01 2025-05-31 NI661063 uk-bus:Agent1 2024-06-01 2025-05-31 NI661063 uk-core:ShareCapital 2025-05-31 NI661063 uk-core:ShareCapital 2024-05-31 NI661063 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI661063 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI661063 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 NI661063 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 NI661063 uk-bus:FRS102 2024-06-01 2025-05-31 NI661063 uk-core:PlantMachinery 2024-06-01 2025-05-31 NI661063 uk-core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 NI661063 uk-core:MotorVehicles 2024-06-01 2025-05-31 NI661063 uk-core:WithinOneYear 2025-05-31 NI661063 uk-core:WithinOneYear 2024-05-31 NI661063 uk-core:WithinOneYear 2025-05-31 NI661063 uk-core:WithinOneYear 2024-05-31 NI661063 uk-core:AfterOneYear 2025-05-31 NI661063 uk-core:AfterOneYear 2024-05-31 NI661063 uk-core:BetweenOneTwoYears 2025-05-31 NI661063 uk-core:BetweenOneTwoYears 2024-05-31 NI661063 2024-06-01 2025-05-31 NI661063 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI661063

Sperrin Restaurant Omagh Ltd

Unaudited Financial Statements

for the financial year ended 31 May 2025

Sperrin Restaurant Omagh Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Aileen Owens Duddy
| Vincent Owens
Company Registration Number | NI661063
Registered Office and Business Address | 88b Beltany Road
| Omagh
| Co. Tyrone
| BT78 5NL
| Northern Ireland
Accountants | MG accountants
| (Portadown)
| 25-27 Carleton Street
| Portadown
| Co. Armagh
| BT62 3EP
| Northern Ireland

Sperrin Restaurant Omagh Ltd

Company Registration Number: NI661063

BALANCE SHEET

as at 31 May 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 86,759 |  | 53,573
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 57,500 |  | 60,000
Debtors |  | 6 | 1,789 |  | -
Cash and cash equivalents |  |  | 7,909 |  | 10,165
|  |  | ───────── |  | ─────────
|  |  | 67,198 |  | 70,165
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (176,909) |  | (149,720)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (109,711) |  | (79,555)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (22,952) |  | (25,982)
Creditors:

amounts falling due after more than one year |  | 8 | - |  | (9,320)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (22,952) |  | (35,302)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | (22,953) |  | (35,303)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (22,952) |  | (35,302)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 23 February 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Aileen Owens Duddy |  |  |  |  |
Director |  |  |  |  |

Sperrin Restaurant Omagh Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2025

1. | General Information
| Sperrin Restaurant Omagh Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI661063. The registered office of the company is 88b Beltany Road, Omagh, Co. Tyrone, BT78 5NL, Northern Ireland which is also the principal place of business of the company. The Principal Activity of the Company is a licenced restaurant. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax. Revenue is recognised at the point of sale.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Straight line
|  | Fixtures, fittings and equipment | - | 10% Straight Line
|  | Motor vehicles | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 9, (2024 - 9).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
| Other Staff | 7 | 7
|  | ───────── | ─────────
|  | 9 | 9
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Motor | Total
|  | fittings and | vehicles |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 June 2024 | 46,726 | 43,000 | 89,726
| Additions | 39,100 | 14,166 | 53,266
| Disposals | - | (33,000) | (33,000)
|  | ───────── | ───────── | ─────────
| At 31 May 2025 | 85,826 | 24,166 | 109,992
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 June 2024 | 8,903 | 27,250 | 36,153
| Charge for the financial year | 5,789 | 14,291 | 20,080
| On disposals | - | (33,000) | (33,000)
|  | ───────── | ───────── | ─────────
| At 31 May 2025 | 14,692 | 8,541 | 23,233
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 May 2025 | 71,134 | 15,625 | 86,759
|  | ═════════ | ═════════ | ═════════
| At 31 May 2024 | 37,823 | 15,750 | 53,573
|  | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 57,500 | 60,000
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Taxation (Note 9) | 1,789 | -
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 9,941 | 10,638
| Trade creditors | 98,221 | 67,315
| Taxation (Note 9) | - | 4,914
| Directors' current accounts | 66,397 | 64,503
| Accruals | 2,350 | 2,350
|  | ───────── | ─────────
|  | 176,909 | 149,720
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | - | 9,320
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 9,941 | 10,638
| Repayable between one and two years | - | 9,320
|  | ───────── | ─────────
|  | 9,941 | 19,958
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 1,789 | -
|  | ═════════ | ═════════
| Creditors:
| VAT | - | 4,914
|  | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 May 2025.

11. | Directors' advances, credits and guarantees
| The Directors Loan account is interest free and does not carry specific repayment terms.

12. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.