Registration number: NI012614

D Acheson (Limeworks) Limited

(Registration number: NI012614)

Statement of financial position as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	136,328	136,328
Current assets
Debtors	4	40,202	40,202
Creditors: Amounts falling due within one year	5	(14,114)	(14,114)
Net current assets		26,088	26,088
Net assets		162,416	162,416
Capital and reserves
Called up share capital	6	20,000	20,000
Retained earnings		142,416	142,416
Shareholders' funds		162,416	162,416

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Company secretary and director

D Acheson (Limeworks) 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 with Registration number NI012614.

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.

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:

Asset class	Depreciation method and rate
Land and buildings	2% straight line

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.

D Acheson (Limeworks) Limited

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

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.

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	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 September 2024	344,398	344,398
At 31 August 2025	344,398	344,398
Depreciation
At 1 September 2024	208,070	208,070
At 31 August 2025	208,070	208,070
Carrying amount
At 31 August 2025	136,328	136,328
At 31 August 2024	136,328	136,328

Included within the net book value of land and buildings above is £136,328 (2024 - £136,328) in respect of freehold land and buildings.
 

4

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	7	40,202	40,202
		40,202	40,202

5

Creditors

	Note	2025 £	2024 £
Due within one year
Amounts due to related parties	7	14,114	14,114

D Acheson (Limeworks) Limited

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

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	20,000	20,000	20,000	20,000

7	Related party transactions

Summary of transactions with associates

Loans which are unsecured, interest free and repayable on demand.

Loans to related parties

2025	Associates £	Total £
At start of period	40,202	40,202
At end of period	40,202	40,202

2024	Associates £	Total £
At start of period	40,202	40,202
At end of period	40,202	40,202

Loans from related parties

2025	Associates £	Total £
At start of period	14,114	14,114
At end of period	14,114	14,114

2024	Associates £	Total £
At start of period	14,114	14,114
At end of period	14,114	14,114

8	Parent and ultimate parent undertaking

The ultimate controlling party is JG Acheson and JR Acheson.