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Company Registration No. NI060357 (Northern Ireland)
Braidview Developments Ltd Unaudited accounts for the year ended 31 December 2025
Braidview Developments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Braidview Developments Ltd Company Information for the year ended 31 December 2025
Director
Ian Boyd
Secretary
Yolande Boyd
Company Number
NI060357 (Northern Ireland)
Registered Office
75 Racavan Road Broughshane Ballymena County Antrim BT42 4QY Northern Ireland
Accountants
TAG Accountants (N.I.) Ltd 81a Galgorm Road Ballymena Co Antrim BT42 1AA
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Braidview Developments Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
195,741
195,767
Current assets
Debtors
5
55,000
55,000
Cash at bank and in hand
2,994
1,658
57,994
56,658
Creditors: amounts falling due within one year
6
(497,914)
(499,325)
Net current liabilities
(439,920)
(442,667)
Net liabilities
(244,179)
(246,900)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(244,181)
(246,902)
Shareholders' funds
(244,179)
(246,900)
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 1 April 2026 and were signed on its behalf by
Ian Boyd Director Company Registration No. NI060357
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Braidview Developments Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Braidview Developments Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI060357. The registered office is 75 Racavan Road, Broughshane, Ballymena, County Antrim, BT42 4QY, 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.
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
20% Reducing Balance
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
195,741
478
196,219
At 31 December 2025
195,741
478
196,219
Depreciation
At 1 January 2025
-
452
452
Charge for the year
-
26
26
At 31 December 2025
-
478
478
Net book value
At 31 December 2025
195,741
-
195,741
At 31 December 2024
195,741
26
195,767
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Trade debtors
55,000
55,000
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Braidview Developments Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
389
389
Taxes and social security
644
614
Loans from directors
495,081
497,122
Accruals
1,800
1,200
497,914
499,325
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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