Tullymore House Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI033724 (Northern Ireland)

TULLYMORE HOUSE LIMITED

Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Paul Hill

Nicholas Hill

Tiarnán O'Neill

REGISTERED OFFICE:

Carson Mcdowell LLP

Murray House

Murray Street

Belfast

BT1 6DN

REGISTERED NUMBER:

NI033724 (Northern Ireland)

INDEPENDENT AUDITORS:

Cooper Parry Audit (Ireland) Limited

Statutory Auditor

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

BANKERS:

AIB

78 Wellington Street

Ballymena

Antrim

BT43 6AF

SOLICITORS:

McGarrigle Legal Limited

7th Floor West Tower

8 Lanyon Place

Belfast

BT1 3LP

NON-CURRENT ASSETS

Tangible assets

5

36,981

43,412

CURRENT ASSETS

Receivables: amounts falling due within one
year

6

2,931,031

3,003,190

Debtors: amounts falling due after more than
one year

6

8,770,461

8,746,463

Cash at bank

1,420

6,399

11,702,912

11,756,052

PAYABLES

Amounts falling due within one year

7

(435,246

)

(280,164

)

NET CURRENT ASSETS

11,267,666

11,475,888

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,304,647

11,519,300

PAYABLES

Amounts falling due after more than one
year

8

-

(600,000

)

NET ASSETS

11,304,647

10,919,300

CAPITAL AND RESERVES

Called up share capital

9

160,000

Share premium

1,992,092

Capital redemption reserve

60,000

Retained earnings

9,092,555

8,707,208

SHAREHOLDERS' FUNDS

11,304,647

10,919,300

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 30 July 2026 and were signed on its behalf by:

Tiarnán O'Neill - Director

1.	STATUTORY INFORMATION

Tullymore House Limited is a private company limited by shares, registered in Northern Ireland. The address of the registered office is c/o Carson McDowell LLP, Murray House, Murray Street, Belfast, BT1 6DN.

The principal activity of the Company is that of a holding company.

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 unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The Companys financial statements are presented in Sterling (£).

Property, plant and equipment

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

property

£

COST

At 1 November 2024

and 31 October 2025

64,314

DEPRECIATION

At 1 November 2024

20,902

Charge for year

6,431

At 31 October 2025

27,333

NET BOOK VALUE

At 31 October 2025

36,981

At 31 October 2024

43,412

6.	RECEIVABLES

31/10/25

31/10/24

£

Amounts falling due within one year:

Amounts owed by related parties

699,996

1,299,996

Prepayments

2,231,035

1,703,194

2,931,031

3,003,190

Amounts falling due after more than one year:

Amounts owed by group undertakings

8,770,461

-

Amounts owed by related parties

-

8,746,463

8,770,461

8,746,463

Aggregate amounts

11,701,492

11,749,653

Amounts owed by group undertakings and related parties are interest free, unsecured and repayable on demand except those which are financing in nature whereby a market rate of interest is charged.

7.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade payables

240

-

Amounts owed to group undertakings

361,366

-

Amounts owed to related parties

-

10,000

Tax

71,152

266,064

Accruals and deferred income

2,488

4,100

435,246

280,164

Amounts owed to group undertakings and related parties are interest free, unsecured and repayable on demand except those which are financing in nature whereby a market rate of interest is charged.

8.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

31/10/25

31/10/24

£

Shares classified as financial liabilities

-

600,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

20,000

Ordinary A shares

1

20,000

140,000

Ordinary B shares

1

140,000

160,000

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

The Auditors' Report was unqualified.

Mr. Ryan Falls (F.C.A) (Senior Statutory Auditor)

for and on behalf of Cooper Parry Audit (Ireland) Limited

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemptions given in FRS 102, section 33. This exemption permits non-disclosure of related party transactions of wholly owned subsidiary companies within a group.

At the year end 31 October 2025, there were amounts owed by related parties of £699,996 (2024: £10,046,459).

At the year end 31 October 2025 there were amounts owed to related parties of £Nil (2024: £10,000).

Included within other income is interest received of £524,308 (2024: £638,549) in relation to loans advanced to entities which were related parties until September 2025. After this point the entities became part of the same group.

No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 paragraph 33.

12.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr P J Hill and Mr N H Hill until September 2025. At this point the company was acquired by a related party, Eirmon Group Limited, as part of a group reorganisation. Eirmon Group Limited is a private limited company incorporated in the Isle of Man.

The company's immediate parent entity is Eirmon Group Limited.

The company's ultimate parent entity is Eirmon Holdings Limited, a private limited company incorporated in the Isle of Man.

The smallest and largest group for which consolidated accounts are prepared including the results of this company is Eirmon Holdings Limited.

The Hill family is deemed to be the ultimate controlling party of the company