IRIS Accounts Production v26.1.10.61 NI666754 director 1.2.25 31.1.26 31.1.26 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI6667542025-01-31NI6667542026-01-31NI6667542025-02-012026-01-31NI6667542024-01-31NI6667542024-02-012025-01-31NI6667542025-01-31NI666754ns15:NorthernIreland2025-02-012026-01-31NI666754ns14:PoundSterling2025-02-012026-01-31NI666754ns10:Director12025-02-012026-01-31NI666754ns10:PrivateLimitedCompanyLtd2025-02-012026-01-31NI666754ns10:SmallEntities2025-02-012026-01-31NI666754ns10:AuditExempt-NoAccountantsReport2025-02-012026-01-31NI666754ns10:SmallCompaniesRegimeForDirectorsReport2025-02-012026-01-31NI666754ns10:SmallCompaniesRegimeForAccounts2025-02-012026-01-31NI666754ns10:FullAccounts2025-02-012026-01-31NI666754ns10:RegisteredOffice2025-02-012026-01-31NI666754ns5:CurrentFinancialInstruments2026-01-31NI666754ns5:CurrentFinancialInstruments2025-01-31NI666754ns5:ShareCapital2026-01-31NI666754ns5:ShareCapital2025-01-31NI666754ns5:RetainedEarningsAccumulatedLosses2026-01-31NI666754ns5:RetainedEarningsAccumulatedLosses2025-01-31NI666754ns5:PlantMachinery2025-01-31NI666754ns5:PlantMachinery2025-02-012026-01-31NI666754ns5:PlantMachinery2026-01-31NI666754ns5:PlantMachinery2025-01-31NI666754ns5:AcceleratedTaxDepreciationDeferredTax2026-01-31NI666754ns5:AcceleratedTaxDepreciationDeferredTax2025-01-31NI666754ns5:DeferredTaxation2025-01-31NI666754ns5:DeferredTaxation2025-02-012026-01-31NI666754ns5:DeferredTaxation2026-01-31
REGISTERED NUMBER: NI666754 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 31 January 2026

for

The New Quays Portavogie Limited
The New Quays Portavogie Limited (Registered number: NI666754)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


The New Quays Portavogie Limited

Company Information
for the Year Ended 31 January 2026







DIRECTOR: L Gamble





REGISTERED OFFICE: 81 New Harbour Road
Portavogie
Newtownards
Co. Down
BT22 1EB





REGISTERED NUMBER: NI666754 (Northern Ireland)





ACCOUNTANTS: Drake Wells Stewart Limited
Chartered Accountants
1st Floor
34 B-D Main Street
Moira
Armagh
BT67 0LE
1
The New Quays Portavogie Limited (Registered number: NI666754)

Balance Sheet
31 January 2026

31.1.26 31.1.25
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,820 28,523

CURRENT ASSETS
Stocks 9,930 10,295
Debtors 5 3,711 3,725
Cash at bank and in hand 134,579 134,080
148,220 148,100
CREDITORS
Amounts falling due within one year 6 97,559 103,468
NET CURRENT ASSETS 50,661 44,632
TOTAL ASSETS LESS CURRENT
LIABILITIES
73,481
73,155

PROVISIONS FOR LIABILITIES 7 5,705 5,419
NET ASSETS 67,776 67,736

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 67,676 67,636
67,776 67,736

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 notes form part of these financial statements

2 continued...
The New Quays Portavogie Limited (Registered number: NI666754)

Balance Sheet - continued
31 January 2026


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:





L Gamble - Director


The notes form part of these financial statements

3
The New Quays Portavogie Limited (Registered number: NI666754)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

The New Quays Portavogie Limited 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4 continued...
The New Quays Portavogie Limited (Registered number: NI666754)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 22 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 February 2025
and 31 January 2026 68,797
DEPRECIATION
At 1 February 2025 40,274
Charge for year 5,703
At 31 January 2026 45,977
NET BOOK VALUE
At 31 January 2026 22,820
At 31 January 2025 28,523

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Prepayments 3,711 3,725

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade creditors 21,380 22,957
Tax 4,229 9,773
Social security and other taxes 3,104 1,116
VAT 20,268 21,609
Other creditors 40,000 40,000
Pension creditor 654 354
Directors' current accounts 5,029 5,029
Accrued expenses 2,895 2,630
97,559 103,468

5 continued...
The New Quays Portavogie Limited (Registered number: NI666754)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

7. PROVISIONS FOR LIABILITIES
31.1.26 31.1.25
£    £   
Deferred tax
Accelerated capital allowances 5,705 5,419

Deferred
tax
£   
Balance at 1 February 2025 5,419
Charge to Statement of Income and Retained Earnings during year 286
Balance at 31 January 2026 5,705

6