REGISTERED NUMBER: NI045111 (Northern Ireland)

GREENHILL KITCHENS LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Francis McNelis

Eamon McNelis

Anna McNelis

Ita Quinn

REGISTERED OFFICE:

93 Omagh Rd

Ballygawley

Co. Tyrone

BT70 2BY

REGISTERED NUMBER:

NI045111 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Property, plant and equipment

5

307,287

307,808

CURRENT ASSETS

Inventories

55,362

182,547

Receivables: amounts falling due within one year

6

126,698

232,373

Investments

7

932,221

974,899

Cash at bank and in hand

465,430

354,531

1,579,711

1,744,350

PAYABLES

Amounts falling due within one year

8

(227,810

)

(428,605

)

NET CURRENT ASSETS

1,351,901

1,315,745

TOTAL ASSETS LESS CURRENT LIABILITIES

1,659,188

1,623,553

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

1,649,188

1,613,553

SHAREHOLDERS' FUNDS

1,659,188

1,623,553

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 2026 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 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 Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

Francis McNelis - Director

Anna McNelis - Director

Eamon McNelis - Director

1.	STATUTORY INFORMATION

Greenhill Kitchens 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

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

Freehold property

-

Nil

Display Furniture

-

25% straight line

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

25% reducing balance

Inventories

Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

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.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks.

Share capital

Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new

ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 22 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Display

Plant and

property

Furniture

machinery

£

£

£

COST

At 1 April 2025

284,570

96,000

267,492

Additions

-

-

-

At 31 March 2026

284,570

96,000

267,492

DEPRECIATION

At 1 April 2025

-

96,000

256,290

Charge for year

-

-

2,240

At 31 March 2026

-

96,000

258,530

NET BOOK VALUE

At 31 March 2026

284,570

-

8,962

At 31 March 2025

284,570

-

11,202

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

67,589

52,900

768,551

Additions

5,680

-

5,680

At 31 March 2026

73,269

52,900

774,231

DEPRECIATION

At 1 April 2025

63,622

44,831

460,743

Charge for year

1,943

2,018

6,201

At 31 March 2026

65,565

46,849

466,944

NET BOOK VALUE

At 31 March 2026

7,704

6,051

307,287

At 31 March 2025

3,967

8,069

307,808

6.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade receivables

118,850

225,839

Other receivables

7,848

6,534

126,698

232,373

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

932,221

974,899

Market value of listed investments at 31 March 2026 - £ 0 (2025 - £ 0 ).

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade payables

49,834

73,787

Taxation and social security

48,280

51,976

Other payables

129,696

302,842

227,810

428,605

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000

ORD

1

10,000

10,000