REGISTERED NUMBER: NI653120 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

O'ROURKE PLAYSCAPES LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

P O'Rourke

SECRETARY:

P O'Rourke

REGISTERED OFFICE:

17 Clarendon Road Clarendon Dock

Belfast

United Kingdom

Co. Antrim

BT1 3BG

REGISTERED NUMBER:

NI653120 (Northern Ireland)

ACCOUNTANTS:

Baker Tilly Mooney Moore

17 Clarendon Road

Belfast

BT1 3BG

FIXED ASSETS

Tangible assets

4

92,244

28,900

CURRENT ASSETS

Stocks

90,000

100,000

Debtors

5

217,771

172,207

Cash at bank

34,629

15,681

342,400

287,888

CREDITORS

Amounts falling due within one year

6

271,387

243,196

NET CURRENT ASSETS

71,013

44,692

TOTAL ASSETS LESS CURRENT LIABILITIES

163,257

73,592

CREDITORS

Amounts falling due after more than one year

7

(39,188

)

(12,721

)

PROVISIONS FOR LIABILITIES

(19,373

)

(5,493

)

NET ASSETS

104,696

55,378

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

104,596

55,278

104,696

55,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

P O'Rourke - Director

1.	STATUTORY INFORMATION

O'Rourke Playscapes Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Plant and Machinery - 25% reducing balance

Fixtures, Fittings & Equipment - 20% reducing balance

Motor Vehicles - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Plant and

fittings

Motor

machinery

& equipment

vehicles

Totals

£

£

£

£

COST

At 1 June 2024

33,287

12,103

33,002

78,392

Additions

30,037

576

44,090

74,703

At 31 May 2025

63,324

12,679

77,092

153,095

DEPRECIATION

At 1 June 2024

20,638

7,165

21,689

49,492

Charge for year

3,800

1,107

6,452

11,359

At 31 May 2025

24,438

8,272

28,141

60,851

NET BOOK VALUE

At 31 May 2025

38,886

4,407

48,951

92,244

At 31 May 2024

12,649

4,938

11,313

28,900

5.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Trade debtors

11,972

19,139

Other debtors

154,373

115,108

166,345

134,247

Amounts falling due after more than one year:

Other debtors

51,426

37,960

Aggregate amounts

217,771

172,207

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,459

9,709

Hire purchase contracts

20,735

-

Trade creditors

17,887

34,640

Taxation and social security

208,806

187,346

Other creditors

13,500

11,501

271,387

243,196

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

1,769

12,721

Hire purchase contracts

37,419

-

39,188

12,721