Company registration number:
NI691295
Enniskillen Memorial Remembrance Group Limited
Company limited by guarantee
Unaudited filleted abridged financial statements
for the year ended
30 September 2025
Enniskillen Memorial Remembrance Group Limited
Company limited by guarantee
Abridged statement of financial position
30 September 2025
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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6 |
15,293 |
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15,293 |
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_______ |
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_______ |
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15,293 |
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15,293 |
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Current assets |
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Cash at bank and in hand |
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1,681 |
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2,254 |
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Creditors: amounts falling due |
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within one year |
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(
188) |
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- |
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_______ |
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_______ |
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Net current assets |
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1,493 |
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2,254 |
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_______ |
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_______ |
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Total assets less current liabilities |
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16,786 |
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17,547 |
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_______ |
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_______ |
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Net assets |
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16,786 |
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17,547 |
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_______ |
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_______ |
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Capital and reserves |
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Profit and loss account |
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16,786 |
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17,547 |
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_______ |
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_______ |
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Members funds |
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16,786 |
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17,547 |
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_______ |
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_______ |
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For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the
board of directors
and authorised for issue on
23 June 2026
, and are signed on behalf of the board by:
Mrs Stella Robinson
Director
Company registration number:
NI691295
Enniskillen Memorial Remembrance Group Limited
Company limited by guarantee
Notes to the financial statements
Year ended 30 September 2025
1.
General information
The company is a private company limited by guarantee, registered in Northern Ireland. The address of the registered office is 32 East Bridge Street, Enniskillen, Co. Fermanagh, BT74 7BT.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on a going concern basis under the historical cost convention.The company has availed of the exemption in FRS 102 from the requirement to prepare a Cash Flow Statement because it is classified as a small company.The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements:There are no critical judgements in applying the entity's accounting policies. Key sources of estimation uncertainty:There are no critical accounting estimates and assumptions.
Tangible assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
The company only enters into basic financial instruments transactions that result in recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short term instrument constitute a financing transaction, like the payment of trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an outright short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank facilities, are initially valued at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate method.
4.
Limited by guarantee
The liability of the members is limited to £1 each. At 30 September 2025 there were 3 members (2024: 3 members).
5.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).