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Company registration number: NI003066
B.Crowe & Sons Limited
Unaudited filleted financial statements
30 April 2025
B.Crowe & Sons Limited
Contents
Directors and other information
Accountants report
Balance sheet
Notes to the financial statements
B.Crowe & Sons Limited
Directors and other information

| Directors | Sam Crowe
|  | Rita Crowe
|  | Alan Crowe
| Company number | NI003066
| Registered office | 22 Marshallstown Road
|  | Carrickfergus
|  | Co Antrim
|  | BT38 9DE
| Business address | 22 Marshallstown Road
|  | Carrickfergus
|  | Co Antrim
|  | BT38 9DE
| Accountants | Jones Peters
|  | Chartered Accountants
|  | Hughes House
|  | 6/7 Church Street
|  | Banbridge
|  | BT32 4AA

| Solicitors | TLT LLP
|  | River House
|  | 48-60 High Street
|  | Belfast
|  | BT1 2BE

B.Crowe & Sons Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of B.Crowe & Sons Limited
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B.Crowe & Sons Limited for the year ended 30 April 2025 which comprise the Balance Sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
This report is made solely to the board of directors of B.Crowe & Sons Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B.Crowe & Sons Limited and state those matters that we have agreed to state to the board of directors of B.Crowe & Sons Limited as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B.Crowe & Sons Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that B.Crowe & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B.Crowe & Sons Limited. You consider that B.Crowe & Sons Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of B.Crowe & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Jones Peters
Chartered Accountants
Hughes House
6/7 Church Street
Banbridge
BT32 4AA
23 February 2026
B.Crowe & Sons Limited
Balance sheet
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | 104,878 |  |  |  | 400,701 |  |
Tangible assets |  | 6 | 42,150 |  |  |  | 52,897 |  |
Investments |  | 7 | 463,129 |  |  |  | 459,802 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 610,157 |  |  |  | 913,400
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,309,769 |  |  |  | 3,424,986 |  |
Debtors |  | 8 | 691,977 |  |  |  | 527,801 |  |
Cash at bank and in hand |  |  | 1,916,950 |  |  |  | 182,062 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 3,918,696 |  |  |  | 4,134,849 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 9 | ( 672,068) |  |  |  | ( 2,072,074) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 3,246,628 |  |  |  | 2,062,775
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 3,856,785 |  |  |  | 2,976,175
Provisions for liabilities |  |  |  |  | ( 10,285) |  |  |  | ( 10,285)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 3,846,500 |  |  |  | 2,965,890
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2,890,903 |  |  |  | 2,890,903
Capital redemption reserve |  |  |  |  | 10,999 |  |  |  | 10,999
Revaluation reserve |  |  |  |  | 322,099 |  |  |  | 322,099
Profit and loss account |  |  |  |  | 622,499 |  |  |  | ( 258,111)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 3,846,500 |  |  |  | 2,965,890
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 April 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 23 February 2026 , and are signed on behalf of the board by:
Sam Crowe Alan Crowe
Director Director
Company registration number: NI003066
B.Crowe & Sons Limited
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 22 Marshallstown Road, Carrickfergus, Co Antrim, BT38 9DE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
No significant judgements have been made by management in preparing these financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20 % | reducing balance
| Fittings fixtures and equipment | - | 25 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date by the directors, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance Sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Intangible assets

|  | Deferred tax asset | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 May 2024 | 400,701 | 400,701 |  |  |  |
| Additions | (295,823) | (295,823) |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 April 2025 | 104,878 | 104,878 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 April 2025 | 104,878 | 104,878 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 April 2024 | 400,701 | 400,701 |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 661,245 | 23,175 | 49,051 | 733,471 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 611,678 | 22,948 | 45,948 | 680,574 |  |  |
| Charge for the year | 9,913 | 58 | 776 | 10,747 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2025 | 621,591 | 23,006 | 46,724 | 691,321 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 39,654 | 169 | 2,327 | 42,150 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 April 2024 | 49,567 | 227 | 3,103 | 52,897 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

7. Investments

|  | Investment property | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 May 2024 | 459,802 | 459,802 |  |  |  |
| Additions | 3,327 | 3,327 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 April 2025 | 463,129 | 463,129 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 April 2025 | 463,129 | 463,129 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 April 2024 | 459,802 | 459,802 |  |  |  |
|  | _______ | _______ |  |  |  |

The investment property has been valued by the directors at its open market value and based on that, they believe there to be no material change in the carrying value of same.
8. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 4,074 | 4,194
| Other debtors |  | 687,903 | 523,607
|  |  | _______ | _______
|  |  | 691,977 | 527,801
|  |  | _______ | _______

9. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | - | 1,360,524
| Other loans |  | 488,818 | 518,933
| Trade creditors |  | 83,536 | 125,731
| Corporation tax |  | 30,133 | ( 20)
| Social security and other taxes |  | 62,995 | 1,044
| Other creditors |  | 6,586 | 65,862
|  |  | _______ | _______
|  |  | 672,068 | 2,072,074
|  |  | _______ | _______

10. Deferred tax
The deferred tax included in the Balance Sheet is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions |  | 10,285 | 10,285
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Revaluation of intangible assets |  | - | 10,285
|  |  | _______ | _______

11. Contingent assets and liabilities
Guarantees amounting to £99,336 have been given to Danske Bank in respect of road bonds. Further guarantees amounting to £470,800 have been executed in favour of the Department of Regional Development, £149,000 in favour of Northern Ireland Water Limited, and £74,500 in favour of Department of Infrastructure.
12. Controlling party
The company was under the control of Sam Crowe throughout the current and previous year. Sam Crowe is the managing director and majority shareholder.