Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 Manufacture of plaster products for resale 2 2024-08-02 true true false false NI719442 2024-08-01 NI719442 2024-08-02 2025-12-31 NI719442 2024-01-01 2024-08-01 NI719442 2025-12-31 NI719442 c:Director1 2024-08-02 2025-12-31 NI719442 d:Buildings d:LongLeaseholdAssets 2024-08-02 2025-12-31 NI719442 d:Buildings d:LongLeaseholdAssets 2025-12-31 NI719442 d:FurnitureFittings 2024-08-02 2025-12-31 NI719442 d:FurnitureFittings 2025-12-31 NI719442 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-02 2025-12-31 NI719442 d:OwnedOrFreeholdAssets 2024-08-02 2025-12-31 NI719442 d:CurrentFinancialInstruments 2025-12-31 NI719442 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 NI719442 d:ShareCapital 2025-12-31 NI719442 d:RetainedEarningsAccumulatedLosses 2025-12-31 NI719442 c:FRS102 2024-08-02 2025-12-31 NI719442 c:Audited 2024-08-02 2025-12-31 NI719442 c:FullAccounts 2024-08-02 2025-12-31 NI719442 c:PrivateLimitedCompanyLtd 2024-08-02 2025-12-31 NI719442 c:SmallCompaniesRegimeForAccounts 2024-08-02 2025-12-31 NI719442 e:PoundSterling 2024-08-02 2025-12-31 iso4217:GBP xbrli:pure

Registered number: NI719442 GILLESPIE GRG (NI) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
GILLESPIE GRG (NI) LIMITED REGISTERED NUMBER: NI719442 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 106,135
|  |  | 106,135
Current assets |  |  |
Stocks |  | 16,740 |
Debtors: amounts falling due within one year | 5 | 6,109 |
Cash at bank and in hand | 6 | 183 |
|  | 23,032 |
Creditors: amounts falling due within one year | 7 | (245,512) |
Net current (liabilities)/assets |  |  | (222,480)
Total assets less current liabilities |  |  | (116,345)
Net (liabilities)/assets |  |  | (116,345)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (116,445)
|  |  | (116,345)
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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 August 2026.
Cormac McCloskey
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
GILLESPIE GRG (NI) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Gillespie GRG (NI) Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is Unit 3b Enkalon Industrial Estate, Antrim, United Kingdom, BT41 4LJ. 2.Accounting policies
| 2.1 | Basis of preparation of 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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Reporting period
The company was incorporated on 2 August 2024 and so the financial statements are presented for the period from the date of incorporation to 31 December 2025 to be coherent with other group undertakings.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 3% | straight-line
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 2
GILLESPIE GRG (NI) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 106,795 | 4,540 | 111,335
| At 31 December 2025 | 106,795 | 4,540 | 111,335
| Depreciation |  |  |
| Charge for the period on owned assets | 4,250 | 950 | 5,200
| At 31 December 2025 | 4,250 | 950 | 5,200
| Net book value |  |  |
| At 31 December 2025 | 102,545 | 3,590 | 106,135
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GILLESPIE GRG (NI) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 5,614
| Other debtors | 495
|  | 6,109
| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 183
|  | 183
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 131,894
| Amounts owed to other related undertakings | 70,384
| Accruals and deferred income | 43,234
|  | 245,512
| Amounts owed to group and related undertakings are unsecured, interest free and repayable on demand.
8. | Controlling party
The immediate parent undertaking of the company is Errigal GRG Holdco Limited a company incorporated in England and Wales and the ultimate parent undertaking is Errigal Contracts Group Limited, a company registered in the Republic of Ireland. The smallest and largest undertaking of which the company is a member, and for which group financial statements are prepared is Errigal Contracts Group Limited, a company incorporated in the Republic of Ireland. Group financial statements for this company are prepared and are available to the public from Companies Registration Office Ireland. Mr Damien Treanor and Mr Cormac McCloskey are considered to be the ultimate controlling parties of Errigal Contracts Group Limited by virtue of their shareholding in the company. Page 4
GILLESPIE GRG (NI) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
9. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified. The audit report was signed on 10 August 2026 by Teresa Campbell (Senior statutory auditor) on behalf of AAB Group Accountants Limited.
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