Company Registration No. NI624068 (Northern Ireland)
Killymitten Wind Limited
Companies House Accounts
for the year ended 31 March 2026
Killymitten Wind Limited
Companies House Accounts
Contents
Killymitten Wind Limited
Company Information
for the year ended 31 March 2026
Director
Stuart J Campbell
Company Number
NI624068 (Northern Ireland)
Registered Office
37 Killymitten Road
Ballinamallard
Enniskillen
Co Fermanagh
BT94 2FW
N Ireland
Accountants
G J Gartland Chartered Accountants
Unit 22 Erne House
Killyhevlin Business Centre
Enniskillen
Co Fermanagh
BT74 4EB
Killymitten Wind Limited
Statement of financial position
as at 31 March 2026
Tangible assets
530,111
571,040
Cash at bank and in hand
43,660
59,066
Creditors: amounts falling due within one year
(6,845)
(40,171)
Net current assets
112,292
96,357
Total assets less current liabilities
642,403
667,397
Provisions for liabilities
Deferred tax
(57,728)
(53,464)
Net assets
584,675
613,933
Called up share capital
250
250
Profit and loss account
584,425
613,683
Shareholders' funds
584,675
613,933
For the year ending 31 March 2026 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 7 May 2026 and were signed on its behalf by
Stuart J Campbell
Director
Company Registration No. NI624068
Killymitten Wind Limited
Notes to the Accounts
for the year ended 31 March 2026
Killymitten Wind Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI624068. The registered office is 37 Killymitten Road, Ballinamallard, Enniskillen, Co Fermanagh, BT94 2FW, N 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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover and income recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Income is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have been transferred to them.
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:
Land & buildings
2% per annum (straight line basis)
Plant & machinery
5% per annum (straight line basis)
Motor vehicles
20% per annum (reducing balance basis)
Fixtures & fittings
10% per annum (reducing balance basis)
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Killymitten Wind Limited
Notes to the Accounts
for the year ended 31 March 2026
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Tangible fixed assets
Plant & machinery
Charge for the year
40,929
Amounts falling due within one year
Trade debtors
36,073
32,429
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
-
33,994
Killymitten Wind Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Deferred taxation
2026
2025
Accelerated capital allowances
57,728
53,464
Provision at start of year
53,464
48,400
Charged to the profit and loss account
4,264
5,064
Provision at end of year
57,728
53,464
Allotted, called up and fully paid:
250 Ordinary shares of £1 each
250
250
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Average number of employees
During the year the average number of employees was 1 (2025: 1).