BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity is the manufacturing of frozen foods. 5 June 2026 0 0 NI012000 2025-09-30 NI012000 2024-09-30 NI012000 2023-09-30 NI012000 2024-10-01 2025-09-30 NI012000 2023-10-01 2024-09-30 NI012000 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI012000 uk-curr:PoundSterling 2024-10-01 2025-09-30 NI012000 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI012000 uk-bus:FullAccounts 2024-10-01 2025-09-30 NI012000 uk-bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 NI012000 uk-bus:Director2 2024-10-01 2025-09-30 NI012000 uk-bus:CompanySecretary1 2024-10-01 2025-09-30 NI012000 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 NI012000 uk-bus:Agent1 2024-10-01 2025-09-30 NI012000 uk-core:ShareCapital 2025-09-30 NI012000 uk-core:ShareCapital 2024-09-30 NI012000 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI012000 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI012000 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 NI012000 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 NI012000 uk-bus:FRS102 2024-10-01 2025-09-30 NI012000 uk-core:WithinOneYear 2025-09-30 NI012000 uk-core:WithinOneYear 2024-09-30 NI012000 2024-10-01 2025-09-30 NI012000 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI012000
 
 
Russell's (Frozen Foods) Limited
 
Unaudited Financial Statements
 
for the financial year ended 30 September 2025
Russell's (Frozen Foods) Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Mr. Dominic Fagan
Ms. Teresa Harhen
 
 
Company Secretary Mr. Dominic Fagan
 
 
Company Registration Number NI012000
 
 
Registered Office Sentinel House
13 Pump Street
Derry
BT48 6JG
 
 
Accountants MCI Chartered Accountants
Sentinel House
13 Pump Street
Derry
BT48 6JG



Russell's (Frozen Foods) Limited
Company Registration Number: NI012000
BALANCE SHEET
as at 30 September 2025

2025 2024
Notes £ £
 
Creditors: amounts falling due within one year 3 (346,169) (346,169)
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Net Current Liabilities (346,169) (346,169)
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Total Assets less Current Liabilities (346,169) (346,169)
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Capital and Reserves
Called up share capital 265,000 265,000
Statement of income and retained earnings (611,169) (611,169)
───────── ─────────
Shareholders' Deficit (346,169) (346,169)
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The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Directors' Report.
           
For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 5 June 2026 and signed on its behalf by
           
           
Mr. Dominic Fagan          
Director          
           



Russell's (Frozen Foods) Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 September 2025

   
1. General Information
 
Russell's (Frozen Foods) Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI012000. The registered office of the company is Sentinel House, 13 Pump Street, Derry, BT48 6JG. The principle activity is the manufacturing of frozen foods. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Provisions
Provisions are recognised when the company has an obligation at the Balance Sheet date as a result of a past event and it is probable that an outflow of economic benefits will be required in settlement of that obligation and the amount can be reliably estimated.
 
Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation

The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing difference between the treatment of certain items for taxation and accounting purposes.      

  

Deferred tax is recognised in respect in respect of all timing difference that have originated but not reversed at the Balance Sheet date. Provision is made at the rates expected to apply when the timing differences reverse. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in taxable profits different from those in which they are recognised in the financial statements.
       
3. Creditors 2025 2024
Amounts falling due within one year £ £
 
Trade creditors 17,907 17,907
Directors' current accounts 289,755 289,755
Other creditors 38,507 38,507
  ───────── ─────────
  346,169 346,169
  ═════════ ═════════
       
4. Ultimate controlling party
 
The company's ultimate parent undertaking is Mulroy Grain and Provender Company Limited, a company incorporated and registered in the Republic of Ireland and under control of its directors.
       
5. Going concern
 

At 30 September 2025 the company had a deficit on shareholder's funds of £346,169.

The company is currently dependent upon one of its directors for continuing financial support. As at 30 September 2025, the company owed the director £289,755. The director has provided the company with written assurance that he will not seek repayment of any of the monies owing to him for at least twelve months from the date of signing the financial statements and in any event not until the deficit in the profit and loss account of the company has been eliminated. In the circumstances and given the specific financial support being provided by him, he has a reasonable expectation that the company will have adequate resources to continue in operational existence for at least twelve months from the date of signing the financial statements.

On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result if the going concern basis were not appropriate. Given the matters referred to above, there is however a material uncertainty which may cast significant doubt as to the company's ability to continue as a going concern and therefore it may be unable to realise its assets and discharge its liabilities in the normal course of business.