Company Registration No. NI659369 (Northern Ireland)
Farm Design Solutions Ltd.
Companies House accounts
for the year ended 31 March 2026
Farm Design Solutions Ltd.
Companies House accounts
Contents
Farm Design Solutions Ltd.
Company Information
for the year ended 31 March 2026
Company Number
NI659369 (Northern Ireland)
Registered Office
8 Rawe Road
Brookeborough
Enniskillen
Co Fermanagh
BT94 4GE
N Ireland
Accountants
Allan Montgomery & Co
100 Main Street
Fivemiletown
Co Tyrone
BT75 0PW
Farm Design Solutions Ltd.
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
102
474
Creditors: amounts falling due within one year
(102)
(9,022)
Net current liabilities
-
(3,834)
Called up share capital
150
150
Profit and loss account
(150)
(3,663)
Shareholders' funds
-
(3,513)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2026 and were signed on its behalf by
Niall Hudson
Director
Company Registration No. NI659369
Farm Design Solutions Ltd.
Notes to the Accounts
for the year ended 31 March 2026
Farm Design Solutions Ltd. is a private company, limited by shares, registered in Northern Ireland, registration number NI659369. The registered office is 8 Rawe Road, Brookeborough, Enniskillen, Co Fermanagh, BT94 4GE, N Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover and income recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods and provision of services is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
20% reducing balance basis
Computer equipment
25% reducing balance basis
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Farm Design Solutions Ltd.
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Farm Design Solutions Ltd.
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
-
371
Loans from directors
102
5,995
Allotted, called up and fully paid:
150 Ordinary shares of £1 each
150
150
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).