REGISTERED NUMBER: NI025900 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Frank Mcleigh & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F McLeigh

REGISTERED OFFICE:

51 Drumgooland Rd

Seaforde

Downpatrick

Co. Down

BT30 8QW

REGISTERED NUMBER:

NI025900 (Northern Ireland)

ACCOUNTANTS:

BMK Accounting Limited

43 Lockview Road

Belfast

Antrim

BT9 5FJ

FIXED ASSETS

Tangible assets

4

23,151

13,025

CURRENT ASSETS

Stocks

-

3,909

Debtors

5

31,933

39,392

Cash at bank

257

1,953

32,190

45,254

CREDITORS

Amounts falling due within one year

6

27,054

36,948

NET CURRENT ASSETS

5,136

8,306

TOTAL ASSETS LESS CURRENT LIABILITIES

28,287

21,331

CREDITORS

Amounts falling due after more than one year

7

19,464

25,887

NET ASSETS/(LIABILITIES)

8,823

(4,556

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8,821

(4,558

)

8,823

(4,556

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 20 May 2026 and were signed by:

F McLeigh - Director

1.	STATUTORY INFORMATION

Frank Mcleigh & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue recognition

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.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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.

Security

The company has a registered charge secured upon its property and assets.

Related party transactions

The company was under the control of the director F McLeigh, together with members of his close family throughout the current and previous year. F McLeigh owns 50% of the company's issued share capital.

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

33,430

6,636

22,000

28,239

90,305

Additions

-

-

17,800

-

17,800

At 31 October 2025

33,430

6,636

39,800

28,239

108,105

DEPRECIATION

At 1 November 2024

33,430

6,636

9,625

27,589

77,280

Charge for year

-

-

7,544

130

7,674

At 31 October 2025

33,430

6,636

17,169

27,719

84,954

NET BOOK VALUE

At 31 October 2025

-

-

22,631

520

23,151

At 31 October 2024

-

-

12,375

650

13,025

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

26,226

29,976

Other debtors

5,707

9,416

31,933

39,392

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

11,202

13,532

Hire purchase contracts

2,519

2,519

Trade creditors

1,181

13,186

Taxation and social security

5,706

1,809

Other creditors

6,446

5,902

27,054

36,948

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

15,686

19,590

Hire purchase contracts

3,778

6,297

19,464

25,887