BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 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 the supply, installation and maintenance of mechanical, electrical, control and instrumentation systems. 15 January 2026 NI053873 2025-07-31 NI053873 2024-07-31 NI053873 2023-07-31 NI053873 2024-08-01 2025-07-31 NI053873 2023-08-01 2024-07-31 NI053873 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI053873 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI053873 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI053873 uk-bus:FullAccounts 2024-08-01 2025-07-31 NI053873 uk-bus:Director1 2024-08-01 2025-07-31 NI053873 uk-bus:Director2 2024-08-01 2025-07-31 NI053873 uk-bus:Agent1 2024-08-01 2025-07-31 NI053873 uk-core:ShareCapital 2025-07-31 NI053873 uk-core:ShareCapital 2024-07-31 NI053873 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI053873 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI053873 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI053873 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI053873 uk-bus:FRS102 2024-08-01 2025-07-31 NI053873 uk-core:PlantMachinery 2024-08-01 2025-07-31 NI053873 uk-core:FurnitureFittings 2024-08-01 2025-07-31 NI053873 uk-core:Vehicles 2024-08-01 2025-07-31 NI053873 uk-core:CurrentFinancialInstruments 2025-07-31 NI053873 uk-core:CurrentFinancialInstruments 2024-07-31 NI053873 uk-core:CurrentFinancialInstruments 2025-07-31 NI053873 uk-core:CurrentFinancialInstruments 2024-07-31 NI053873 uk-core:WithinOneYear 2025-07-31 NI053873 uk-core:WithinOneYear 2024-07-31 NI053873 uk-core:WithinOneYear 2025-07-31 NI053873 uk-core:WithinOneYear 2024-07-31 NI053873 uk-core:WithinOneYear 2025-07-31 NI053873 uk-core:WithinOneYear 2024-07-31 NI053873 uk-core:AfterOneYear 2025-07-31 NI053873 uk-core:AfterOneYear 2024-07-31 NI053873 uk-core:BetweenOneFiveYears 2025-07-31 NI053873 uk-core:BetweenOneFiveYears 2024-07-31 NI053873 uk-core:OtherMiscellaneousReserve 2024-07-31 NI053873 uk-core:OtherMiscellaneousReserve 2024-08-01 2025-07-31 NI053873 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 NI053873 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 NI053873 uk-core:OtherDeferredTax 2025-07-31 NI053873 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 NI053873 uk-core:OtherMiscellaneousReserve 2025-07-31 NI053873 uk-core:ParentEntities 2024-08-01 2025-07-31 NI053873 uk-countries:NorthernIreland 2024-08-01 2025-07-31 NI053873 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI053873

Armagh Enterprises Limited

Unaudited Financial Statements

for the financial year ended 31 July 2025

Armagh Enterprises Limited

DIRECTORS AND OTHER INFORMATION

Directors | Desmond H Monaghan
| Una Greene
Company Registration Number | NI053873
| Northern Ireland
Business Address | 1 Aghavilly Road
| Armagh
| Co. Armagh
| BT60 3PN
| Northern Ireland
Accountants | MG accountants
| (Portadown)
| 25-27 Carleton Street
| Portadown
| Co. Armagh
| BT62 3EP
| Northern Ireland
Bankers | Ulster Bank Limited
| 7 Upper English Street
| Armagh
| BT61 7BL
| Danske Bank
| PO Box 183
| Donegall Square West
| Belfast
| Co. Antrim
| BT1 6JS
| United Kingdom
| Bank of Ireland
| 11 Upper English Street
| Armagh
| Co. Armagh
| BT61 7BH
| United Kingdom

Armagh Enterprises Limited

Company Registration Number: NI053873

BALANCE SHEET

as at 31 July 2025

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

Tangible assets |  | 5 | 97,690 |  | 117,846
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 55,028 |  | 57,391
Debtors |  | 7 | 1,057,719 |  | 845,277
Cash and cash equivalents |  |  | 152,990 |  | 13,468
|  |  | ───────── |  | ─────────
|  |  | 1,265,737 |  | 916,136
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (641,402) |  | (321,899)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 624,335 |  | 594,237
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 722,025 |  | 712,083
Creditors:

amounts falling due after more than one year |  | 9 | (7,247) |  | (20,592)
Provisions for liabilities |  | 11 | (17,640) |  | (22,132)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 697,138 |  | 669,359
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 697,136 |  | 669,357
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 697,138 |  | 669,359
|  |  | ═════════ |  | ═════════
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 July 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 15 January 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Desmond H Monaghan |  |  |  |  |
Director |  |  |  |  |

Armagh Enterprises Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Armagh Enterprises Limited is a company limited by shares incorporated in Northern Ireland. , Northern Ireland is the registered office, which is also the principal place of business of the company. The nature of the company’s operations and its principal activities are set out in the Directors' Report. 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 year ended 31 July 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 is measured at the fair value of the consideration received or receivable for services rendered. The company recognises turnover when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the amount of turnover and costs can be measured reliably; (c) it is probable that future economic benefits will flow to the entity.
| 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 | - | 20% Reducing Balance
|  | Fixtures, fittings and equipment | - | 20% Reducing Balance
|  | Motor vehicles | - | 25% Reducing Balance
| 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.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Work in progress includes cost of materials and labour and is valued at the lower of cost and net realisable value.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| 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
| 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.

3. | Significant accounting judgements and key sources of estimation uncertainty
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of the assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Such estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the revision and future periods where the revision affects both current and future periods.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 15, (2024 - 15).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
| Employees | 13 | 13
|  | ───────── | ─────────
|  | 15 | 15
|  | ═════════ | ═════════

5. | Tangible assets
|  | Fixtures, | Motor | Total
|  | fittings and | vehicles |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 98,160 | 183,275 | 281,435
| Additions | 9,248 | - | 9,248
| Disposals | - | - | (9,924)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 107,408 | 183,275 | 280,759
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 53,730 | 109,859 | 163,589
| Charge for the financial year | 10,736 | 18,354 | 29,090
| On disposals | - | - | (9,610)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 64,466 | 128,213 | 183,069
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 42,942 | 55,062 | 97,690
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 44,430 | 73,416 | 117,846
|  | ═════════ | ═════════ | ═════════

6. | Stocks | 2025 | 2024
|  | £ | £
| Work in progress | 55,028 | 57,391
|  | ═════════ | ═════════

7. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 626,718 | 363,840
| Amounts owed by group undertakings (Note 12) | 417,365 | 425,469
| Amounts owed by related parties | 13,636 | 55,968
|  | ───────── | ─────────
|  | 1,057,719 | 845,277
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank overdrafts | - | 19,902
| Credit card | 669 | 54
| Net obligations under finance leases
| and hire purchase contracts | 14,867 | 14,867
| Trade creditors | 308,616 | 45,591
| Taxation (Note 10) | 183,857 | 146,449
| Other creditors | 84,429 | 21,467
| Accruals | 48,964 | 73,569
|  | ───────── | ─────────
|  | 641,402 | 321,899
|  | ═════════ | ═════════

9. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Finance leases and hire purchase contracts | 7,247 | 20,592
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 14,867 | 14,867
| Repayable between one and five years | 7,247 | 20,592
|  | ───────── | ─────────
|  | 22,114 | 35,459
|  | ═════════ | ═════════

10. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 75,442 | 20,523
| Corporation tax | 97,380 | 112,859
| PAYE / NI | 11,035 | 13,067
|  | ───────── | ─────────
|  | 183,857 | 146,449
|  | ═════════ | ═════════

11. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 22,132 | 22,132 | 13,993
| Charged to profit and loss | (4,492) | (4,492) | 8,139
|  | ───────── | ───────── | ─────────
| At financial year end | 17,640 | 17,640 | 22,132
|  | ═════════ | ═════════ | ═════════

12. | Related party transactions
| Transactions and balances with group company:
|  |  | 2025 | 2024
|  |  | £ | £
| Group Undertaking Debtors
| Armagh Enterprises Holdings Limited |  | 417,365 | 425,469
|  |  | ═════════ | ═════════

13. | Parent company
| The company regards Armagh Enterprises Holdings Limited as its parent company.