REGISTERED NUMBER: NI712243 (Northern Ireland)

CASTLE FESTIVALS 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:

Colin William Johnston

Tiarnán O'Neill

Israel Robb

REGISTERED OFFICE:

136 Fenaghy Road

Cullybackey

Ballymena

BT42 1EA

REGISTERED NUMBER:

NI712243 (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

PAYABLES

Amounts falling due within one year

5

(43,814

)

(14,517

)

NET CURRENT LIABILITIES

(43,814

)

(14,517

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(43,814

)

(14,517

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(43,815

)

(14,518

)

(43,814

)

(14,517

)

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

Castle Festivals 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.

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.

Going Concern

The company has a closing balance sheet deficit of £43,814 (31 October 2024: £14,517). In assessing going concern, the directors have considered all relevant circumstances and have obtained confirmation of continued financial support from the company's parent and fellow group undertakings. The directors are satisfied that the company has adequate resources to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. Accordingly, the directors have prepared the financial statements on a going concern basis.

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.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Amounts owed to group undertakings

43,814

14,517

Amounts owed to group undertakings are interest free,unsecured and payable on demand,

6.	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

7.	ULTIMATE CONTROLLING PARTY

The company’s ultimate parent undertaking is Eirmon Holdings Limited, a 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.