Annahill Farms Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI005087

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		153,294		155,188

			153,294		155,188
CURRENT ASSETS
Stocks	5	244,420		278,455
Debtors	6	31,683		34,793

		276,103		313,248
Creditors: Amounts Falling Due Within One Year	7	(342,591 )		(415,553 )

NET CURRENT ASSETS (LIABILITIES)			(66,488 )		(102,305 )

TOTAL ASSETS LESS CURRENT LIABILITIES			86,806		52,883

NET ASSETS			86,806		52,883

CAPITAL AND RESERVES
Called up share capital	8		23,000		23,000
Profit and Loss Account			63,806		29,883

SHAREHOLDERS' FUNDS			86,806		52,883

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Annahill Farms Limited

Balance Sheet (continued)

As At 12 September 2025

For the year ending 12 September 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr William Hoy

Director

09/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Annahill Farms Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI005087 . The registered office is 26 The Square, Moy, Co. Tyrone, BT71 7SG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0
Leasehold	0
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	0
Computer Equipment	0

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Annahill Farms Limited

Notes to the Financial Statements (continued)

For The Year Ended 12 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 13 September 2024	133,585	107,213	14,182	6,612	261,592
Additions	-	1,380	-	-	1,380

As at 12 September 2025	133,585	108,593	14,182	6,612	262,972

Depreciation
As at 13 September 2024	-	92,536	13,868	-	106,404
Provided during the period	-	3,211	63	-	3,274

As at 12 September 2025	-	95,747	13,931	-	109,678

Net Book Value
As at 12 September 2025	133,585	12,846	251	6,612	153,294

As at 13 September 2024	133,585	14,677	314	6,612	155,188

5. Stocks

	2025	2024
	£	£
Stock	244,420	-
Work in progress	-	278,455

	244,420	278,455

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,756	17,866
Other debtors	16,927	16,927

	31,683	34,793

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Annahill Farms Limited

Notes to the Financial Statements (continued)

For The Year Ended 12 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,839	6,896
Bank loans and overdrafts	331,517	149,258
Other creditors	2,000	258,165
Taxation and social security	1,235	1,234

	342,591	415,553

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	23,000	23,000

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