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Registration number: NI004615

D Acheson (Pressed Brick) Limited
Unaudited Filleted Financial Statements for the Year Ended 31 August 2025

D Acheson (Pressed Brick) Limited

Contents

Company Information | 1
Statement of financial position | 2
Notes to the Unaudited Financial Statements | 3 to 7

D Acheson (Pressed Brick) Limited

Company Information

Directors | J R Acheson J G Acheson

Registered office | Unit 10 4 Molesworth Street Cookstown Tyrone Northern Ireland BT80 8NX

Accountants | WS Curragh Chartered Accountant13 Tweskard Park Belfast Down BT4 2JY

D Acheson (Pressed Brick) Limited

Registration number: NI004615
Statement of financial position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 797,619 | 797,619
Current assets |  |  |
Debtors | 5 | 692,577 | 680,140
Creditors: Amounts falling due within one year | 6 | (3,247) | (4,762)
Net current assets |  | 689,330 | 675,378
Total assets less current liabilities |  | 1,486,949 | 1,472,997
Creditors: Amounts falling due after more than one year | 6 | (338,000) | (338,000)
Net assets |  | 1,148,949 | 1,134,997
Capital and reserves |  |  |
Called up share capital | 7 | 12,000 | 12,000
Retained earnings |  | 1,136,949 | 1,122,997
Shareholders' funds |  | 1,148,949 | 1,134,997

For the financial year ending 31 August 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 4 March 2026 and signed on its behalf by:

......................................... J R Acheson Director | ......................................... J G Acheson Director |

D Acheson (Pressed Brick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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:
Unit 10
4 Molesworth Street
Cookstown
Tyrone
BT80 8NX
Northern Ireland

These financial statements were authorised for issue by the Board on 4 March 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 through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity and the level of rounding is £1.

The financial statements are prepared in sterling, which is the functional currency of the entity and the level of rounding is £1.

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.

Tax

The tax expense for the period comprises current 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.

D Acheson (Pressed Brick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position 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:

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.

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.

3 | Staff numbers

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

D Acheson (Pressed Brick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 September 2024 | 797,619 | 797,619
At 31 August 2025 | 797,619 | 797,619
Depreciation
Carrying amount
At 31 August 2025 | 797,619 | 797,619
At 31 August 2024 | 797,619 | 797,619

Included within the net book value of land and buildings above is £797,619 (2024 - £797,619) in respect of freehold land and buildings.

The bank overdraft facility of D Acheson (Navan Quarries) Limited, a related party by virtue of common control, is partly secured by an all monies debenture comprising a first fixed charge over certain of the company's freehold land.

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 8 | 692,577 | 680,140
|  | 692,577 | 680,140

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 3,247 | 4,762

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 338,000 | 338,000

D Acheson (Pressed Brick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 12,000 | 12,000 | 12,000 | 12,000
Redeemable preference shares of £1 each | 338,000 | 338,000 | 338,000 | 338,000
| 350,000 | 350,000 | 350,000 | 350,000

Redeemable preference shares
The ordinary shares and the non-cumulative preference shares have the same rights and privileges and rank pari passu in all respects save that:
Voting
The holders of the non-cumulative preference shares are not entitled to receive notice of, or attend, or vote at any general meeting of the company.
Dividends
The holders of the non-cumulative preference shares are not entitled to payment of any dividend.
Winding up of the company
On winding up of the company, the holders of the non-cumulative preference shares have priority before all other classes of shares to receive repayment of capital.

8 | Related party transactions

Loans to related parties

2025 | Associates £ | Total £
At start of period | 680,140 | 680,140
Advanced | 12,437 | 12,437
At end of period | 692,577 | 692,577

2024 | Associates £ | Total £
At start of period | 657,518 | 657,518
Advanced | 22,622 | 22,622
At end of period | 680,140 | 680,140

Terms of loans to related parties

The amounts due from associates are unsecured, interest free and repayable on demand

D Acheson (Pressed Brick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9 | Parent and ultimate parent undertaking

The ultimate controlling party is JG Acheson and JR Acheson by virtue of their equity shareholdings..

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Redeemable preference shares | 338,000 | 338,000