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Company Registration Number: NI677765

Ó Muirigh Properties Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

Ó Muirigh Properties Limited

DIRECTOR AND OTHER INFORMATION

Director | Padraig O'Muirigh
Company Registration Number | NI677765
Registered Office and Business Address | 24-26 Springfield Road
| Belfast
| BT12 7AG
Accountants | Quarter
| Chartered Accountants
| St Anne's House
| 15 Church Street
| Cathedral Quarter
| BT1 1PG

Ó Muirigh Properties Limited

CHARTERED ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Ó Muirigh Properties Limited

for the financial year ended 31 December 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 December 2025 as set out on pages to which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Ó Muirigh Properties Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 31 December 2025 your duty to ensure that Ó Muirigh Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ó Muirigh Properties Limited. You consider that Ó Muirigh Properties Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Ó Muirigh Properties Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

QUARTER

Chartered Accountants

St Anne's House

15 Church Street

Cathedral Quarter

BT1 1PG

16 June 2026

Ó Muirigh Properties Limited

Company Registration Number: NI677765

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Tangible assets |  | 4 | 635,899 |  | 627,308
|  |  | ───────── |  | ─────────
Current Assets

Cash at bank and in hand |  |  | 5,613 |  | 4,302
Creditors: amounts falling due within one year |  | 5 | (8,607) |  | (3,143)
|  |  | ───────── |  | ─────────
Net Current (Liabilities)/Assets |  |  | (2,994) |  | 1,159
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 632,905 |  | 628,467
|  |  | ═════════ |  | ═════════
Equity

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 632,805 |  | 628,367
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 632,905 |  | 628,467
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 16 June 2026

________________________________ |  |  |  |  |
Padraig O'Muirigh |  |  |  |  |
Director |  |  |  |  |

Ó Muirigh Properties Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Ó Muirigh Properties Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI677765. The registered office of the company is 24-26 Springfield Road, Belfast, BT12 7AG which is also the principal place of business of the company. The principal activity is that of property management. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Trade and other payables
| Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.
| Exceptional item
| Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1.
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Tangible assets
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 1 January 2025 | 627,308 | 627,308
| Additions | 8,591 | 8,591
|  | ───────── | ─────────
| At 31 December 2025 | 635,899 | 635,899
|  | ───────── | ─────────
| Depreciation
| At 1 January 2025 | - | -
|  | ───────── | ─────────
| At 31 December 2025 | - | -
|  | ───────── | ─────────
| Carrying amount
| At 31 December 2025 | 635,899 | 635,899
|  | ═════════ | ═════════
| At 31 December 2024 | 627,308 | 627,308
|  | ═════════ | ═════════

5. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Amounts owed to related parties (Note 8) | 6,012 | -
| Taxation (Note 6) | 2,159 | 1,118
| Director's current account | 36 | 1,625
| Accruals | 400 | 400
|  | ───────── | ─────────
|  | 8,607 | 3,143
|  | ═════════ | ═════════

6. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| Corporation tax | 2,159 | 1,118
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

8. | Related party transactions
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Finance amounts owed to related parties |  |  | 6,012 | -
|  |  |  | ═════════ | ═════════
| O'Muirigh Solictors Ltd Padraig Ó Muirigh is a director and shareholder of O'Muirigh Solictors Ltd & O'Muirigh Properties Ltd. As at 1st January 2025 O'Muirigh Properties Ltd owed O'Muirigh Solictors Ltd £nil. Transactions during the period totalled were £6,012. As at 31st December 2025 the loan O'Muirigh Properties Ltd owed to O'Muirigh Solictors Ltd was £6,012.

9. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.