BrightAccountsProduction v1.0.0 v1.0.0 2025-02-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be retail. 4 August 2026 88 82 NI606047 2026-01-31 NI606047 2025-01-31 NI606047 2024-01-31 NI606047 2025-02-01 2026-01-31 NI606047 2024-02-01 2025-01-31 NI606047 uk-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 NI606047 uk-curr:PoundSterling 2025-02-01 2026-01-31 NI606047 uk-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 NI606047 uk-bus:AbridgedAccounts 2025-02-01 2026-01-31 NI606047 uk-core:ShareCapital 2026-01-31 NI606047 uk-core:ShareCapital 2025-01-31 NI606047 uk-core:RetainedEarningsAccumulatedLosses 2026-01-31 NI606047 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 NI606047 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 NI606047 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 NI606047 uk-bus:FRS102 2025-02-01 2026-01-31 NI606047 uk-core:PlantMachinery 2025-02-01 2026-01-31 NI606047 uk-core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 NI606047 uk-core:MotorVehicles 2025-02-01 2026-01-31 NI606047 2025-02-01 2026-01-31 NI606047 uk-bus:Director1 2025-02-01 2026-01-31 NI606047 uk-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI606047

Boyles Ballycastle Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 January 2026

Boyles Ballycastle Ltd

Company Registration Number: NI606047

ABRIDGED BALANCE SHEET

as at 31 January 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Intangible assets |  | 4 | 149,441 |  | 149,441
Tangible assets |  | 5 | 319,069 |  | 323,595
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 468,510 |  | 473,036
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 161,231 |  | 156,231
Debtors |  |  | 134,646 |  | 132,036
Cash at bank and in hand |  |  | 65,526 |  | 39,681
|  |  | ───────── |  | ─────────
|  |  | 361,403 |  | 327,948
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (302,832) |  | (288,128)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 58,571 |  | 39,820
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 527,081 |  | 512,856
Creditors:

amounts falling due after more than one year |  |  | (43,355) |  | (76,213)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 483,726 |  | 436,643
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 483,724 |  | 436,641
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 483,726 |  | 436,643
|  |  | ═════════ |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm 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 directors acknowledge 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 Board and authorised for issue on 4 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Ronan Boyle |  |  |  |  |
Director |  |  |  |  |

Boyles Ballycastle Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

1. | General Information
| Boyles Ballycastle Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI606047. The registered office of the company is 2 Church Street, Ballygawley, Co Tyrone, BT70 2HB, Northern Ireland. The nature of the company's operations and its principal activities are set out in the Directors' Report.

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 January 2026 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.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Intangible assets
| Liquor Licence
| Liquor Licence are valued at cost less accumulated amortisation.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% reducing balance
|  | Fixtures, fittings and equipment | - | 15% reducing balance
|  | Motor vehicles | - | 25% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors 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.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| 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 Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet 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 Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 88, (2025 - 82).
|  | 2026 | 2025
|  | Number | Number
| Employees | 88 | 82
|  | ═════════ | ═════════

4. | Intangible assets
|  | Liquor Licence |
|  |  | Total
|  | £ | £
| Cost
| At 1 February 2025 | 149,441 | 149,441
|  | ───────── | ─────────
| At 31 January 2026 | 149,441 | 149,441
|  | ───────── | ─────────
| Net book value
| At 31 January 2026 | 149,441 | 149,441
|  | ═════════ | ═════════
| At 31 January 2025 | 149,441 | 149,441
|  | ═════════ | ═════════

5. | Tangible assets
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 February 2025 | 453,859 | 189,308 | 101,345 | 744,512
| Additions | 42,166 | 12,940 | - | 55,106
|  | ───────── | ───────── | ───────── | ─────────
| At 31 January 2026 | 496,025 | 202,248 | 101,345 | 799,618
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 February 2025 | 270,939 | 101,268 | 48,710 | 420,917
| Charge for the financial year | 34,635 | 12,141 | 12,856 | 59,632
|  | ───────── | ───────── | ───────── | ─────────
| At 31 January 2026 | 305,574 | 113,409 | 61,566 | 480,549
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 January 2026 | 190,451 | 88,839 | 39,779 | 319,069
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 January 2025 | 182,920 | 88,040 | 52,635 | 323,595
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 January 2026.

7. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.