Fermanagh Lakeland Tourism Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI039026 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

FOR

FERMANAGH LAKELAND TOURISM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTORS:

Councillor T O'Reilly

Councillor P Robinson

Mrs M B Gormley

Mr D L Morrison

Mr C O'Dolan

Mrs T O'Loughlin

Councillor D Coyle

Councillor B C McElduff

Mr M J Cadden

Councillor R E Crawford

Ms W Newell

Mr C Broderick

Ms G V Carson

Mr D Noble

SECRETARY:

Mr D L Morrison

REGISTERED OFFICE:

Enniskillen Castle

Enniskillen

Co. Fermanagh

BT74 7HL

REGISTERED NUMBER:

NI039026 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

BANKERS:

Ulster Bank Limited

16 Darling Street

Enniskillen

Co. Fermanagh

BT74 7ER

CURRENT ASSETS

Debtors

4

-

11,519

Cash at bank

-

12,495

-

24,014

CREDITORS

Amounts falling due within one year

5

-

12,717

NET CURRENT ASSETS

-

11,297

TOTAL ASSETS LESS CURRENT
LIABILITIES

-

11,297

RESERVES

Income and expenditure account

6

-

11,297

-

11,297

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

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

The directors acknowledge their 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 surplus or deficit 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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mr D L Morrison - Director

1.	STATUTORY INFORMATION

Fermanagh Lakeland Tourism Limited is a private company, limited by guarantee , 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.

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

All fixed assets are initially recorded at cost.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its estimated useful life as follows:-

Fixtures and Fittings - 20% on reducing balance

Computer Equipment - 25% on reducing balance

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2025 - 5 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

Trade debtors

-

9,798

Prepayments and accrued income

-

1,721

-

11,519

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

Trade creditors

-

3,162

Social security and other taxes

-

4,406

VAT

-

670

Accruals and deferred income

-

4,479

-

12,717

6.

RESERVES

Income

and

expenditure

account

£

At 1 April 2025

11,297

Deficit for the period

(11,297

)

At 31 December 2025

-

7.	GOING CONCERN

The accounts have not been prepared on a going concern basis as trading ceased on 31 December 2025 and a decision was made by the directors to dissolve the company. As a result of this decision, the directors do not consider it appropriate to prepare the financial statements on a going concern basis in accordance with FRS 102.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 December 2025 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

1 May 2026