Fergal Holding Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI073816 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Fergal Holding Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J McAteer

Mrs E McAteer

C McAteer

SECRETARY:

Mrs E McAteer

REGISTERED OFFICE:

43 Lockview Road

Belfast

BT9 5FJ

REGISTERED NUMBER:

NI073816 (Northern Ireland)

ACCOUNTANTS:

BMK Accounting Limited

43 Lockview Road

Belfast

Antrim

BT9 5FJ

FIXED ASSETS

Investments

5

1,517,039

CURRENT ASSETS

Debtors

6

1

NET CURRENT ASSETS

1

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,517,040

CAPITAL AND RESERVES

Called up share capital

7

6,006

Retained earnings

1,511,034

1,517,040

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 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 29 July 2026 and were signed on its behalf by:

C McAteer - Director

1.	STATUTORY INFORMATION

Fergal Holding Company 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 compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3.	ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Related party transactions

The company is controlled by C McAteer who owns 100% of the issued share capital.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Safecare Chrysalis Limited

Registered office:

Nature of business: Nursing home

%

Class of shares:

holding

Ordinary shares

100.00

31.10.25

31.10.24

£

Aggregate capital and reserves

406,184

509,934

(Loss)/profit for the year

(95,737

)

36,274

Swift Screw Products Limited

Registered office:

Nature of business: Distributor of screws, nuts & bolts

%

Class of shares:

holding

Ordinary shares

100.00

31.10.25

31.10.24

£

Aggregate capital and reserves

599,255

412,054

Profit/(loss) for the year

187,210

(93,041

)

Squarefield Developments Limited

Registered office:

Nature of business: Property developments

%

Class of shares:

holding

Ordinary shares

100.00

31.10.25

31.10.24

£

Aggregate capital and reserves

720,281

711,691

Profit/(loss) for the year

8,610

(59,424

)

Loans to

group

undertakings

£

At 1 November 2024

and 31 October 2025

1,517,039

Details of the investments in which the group and the company holds 20% or more of the share capital are listed in Note 5 of the financial statements.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Other debtors

1

7.	CALLED UP SHARE CAPITAL

Issued, called up and fully paid

2025

2024

Number

£

Number

£

Ordinary 'A' shares of £1 each

2,000

Ordinary 'B' shares of £1 each

2,000

Ordinary 'C' shares of £1 each

2,000

Ordinary 'D' shares of £1 each

6

6,006