REGISTERED NUMBER: NI040561 (Northern Ireland)

BELLE ISLE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R T D Crawford

Mrs M A Blakely

Mr G R Crawford

Mr M T Crawford

REGISTERED OFFICE:

Belle Isle Estate

Lisbellaw

Enniskillen

Co. Fermanagh

BT94 5HG

REGISTERED NUMBER:

NI040561 (Northern Ireland)

AUDITORS:

McAleer Jackson Ltd

Chartered Accountants & Statutory Auditors

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

BANKERS:

Danske Bank

45 - 48 High Street

Portadown

Co. Armagh

BT62 1LB

FIXED ASSETS

Tangible assets

4

2,897,677

2,114,248

CURRENT ASSETS

Stocks

2,080

2,080

Debtors

5

36,316

38,455

Cash at bank and in hand

41,045

62,249

79,441

102,784

CREDITORS

Amounts falling due within one year

6

280,518

241,519

NET CURRENT LIABILITIES

(201,077

)

(138,735

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,696,600

1,975,513

CREDITORS

Amounts falling due after more than one year

7

(1,026,589

)

(189,462

)

PROVISIONS FOR LIABILITIES

(121,319

)

(25,294

)

NET ASSETS

1,548,692

1,760,757

CAPITAL AND RESERVES

Called up share capital

317,981

317,981

Share premium

1,373,064

1,373,064

Retained earnings

(142,353

)

69,712

1,548,692

1,760,757

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 Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

Mr R T D Crawford - Director

1.	STATUTORY INFORMATION

Belle Isle 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.

The financial statements are shown in sterling, which is the functional currency of the company.

Going concern

The company finances its working capital and capital expenditure by way of funding provided to it by its parent company, fellow group companies, and its directors. The company's results and net asset position are disclosed on pages 8-9.

The company's ultimate parent has confirmed that the group companies will continue to provide financial support to the company for a period of at least one year from the date of the approval of these financial statements. It is on the basis of that continued group support that the director concludes that the company will continue as a going concern, and these financial statements therefore have been prepared on the going concern basis.

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

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for

impairment.

Depreciation is provided at the following annual rates in order to write off each asset over its

estimated useful life.

Plant and machinery - 20% reducing balance

Fixtures and fittings - 20% reducing balance

Land and buildings - 2% straight line

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.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Grant income

Grants related to expenditure are credited to the Income Statement as the expenditure is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land &

Plant &

and

buildings

machinery

fittings

Totals

£

£

£

£

COST

At 1 January 2025

2,212,059

274,137

284,111

2,770,307

Additions

412,321

158,464

316,704

887,489

At 31 December 2025

2,624,380

432,601

600,815

3,657,796

DEPRECIATION

At 1 January 2025

278,161

140,090

237,808

656,059

Charge for year

24,631

35,073

44,356

104,060

At 31 December 2025

302,792

175,163

282,164

760,119

NET BOOK VALUE

At 31 December 2025

2,321,588

257,438

318,651

2,897,677

At 31 December 2024

1,933,898

134,047

46,303

2,114,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

776

3,936

Other debtors

35,540

34,519

36,316

38,455

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

58,186

105,254

Taxation and social security

16,973

5,860

Other creditors

205,359

130,405

280,518

241,519

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,026,589

189,462

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

MICHAEL BARNETT (Senior Statutory Auditor)

for and on behalf of McAleer Jackson Ltd

9.	CAPITAL COMMITMENTS

The company had no material capital commitments at the balance sheet date.

10.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is RTD Crawford Holdings Ltd, a company incorporated in Northern Ireland, which owns 100% of the issued share capital of Belle Isle Limited.

The smallest and largest group of undertakings for which group financial statements are drawn up and for which the company is a member is RTD Crawford Holdings Ltd. Copies of group financial statements are available from Companies House.

At the balance sheet date the ultimate controlling parties were Mr MT Crawford and Mr GR Crawford by virtue of their controlling interest in RTD Crawford Holdings Ltd.

11.	RECLASSIFICATION OF PRIOR YEAR PRESENTATION

Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of the operations.