1 December 2024 false No description of principal activity Taxfiler 2024.6 NI674416business:PrivateLimitedCompanyLtd2024-12-012025-11-30 NI6744162024-11-30 NI6744162024-12-012025-11-30 NI674416business:AuditExemptWithAccountantsReport2024-12-012025-11-30 NI674416business:FilletedAccounts2024-12-012025-11-30 NI6744162025-11-30 NI674416business:Director12024-12-012025-11-30 NI674416business:RegisteredOffice2024-12-012025-11-30 NI6744162024-11-30 NI674416core:WithinOneYear2025-11-30 NI674416core:WithinOneYear2024-11-30 NI674416core:AfterOneYear2025-11-30 NI674416core:AfterOneYear2024-11-30 NI674416core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 NI674416core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 NI674416core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 NI674416core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 NI674416core:PreviouslyStatedAmount2025-11-30 NI674416core:PreviouslyStatedAmount2024-11-30 NI674416business:SmallEntities2024-12-012025-11-30 NI674416countries:NorthernIreland2024-12-012025-11-30 NI6744162023-12-012024-11-30 iso4217:GBP xbrli:pure
Company Registration No. NI674416 (Northern Ireland)
Beraghmore Properties Ltd Unaudited accounts for the year ended 30 November 2025
Beraghmore Properties Ltd Unaudited accounts Contents
Page
- 2 -
Beraghmore Properties Ltd Company Information for the year ended 30 November 2025
Director
Rory Owen Carlin
Company Number
NI674416 (Northern Ireland)
Registered Office
UNIT 14 NORTH WEST BUSINESS COMPLEX 1 SKEOGE INDUSTRIAL ESTATE LONDONDERRY CO. DERRY BT48 8SE NORTHERN IRELAND
Accountants
Michael Bolster Unit 18, Northwest Business Complex Skeoge Industrial Estate L'Derry BT48 8SE
- 3 -
Beraghmore Properties Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
321,371 
321,371 
Current assets
Cash at bank and in hand
700 
752 
Creditors: amounts falling due within one year
(5,000)
- 
Net current (liabilities)/assets
(4,300)
752 
Total assets less current liabilities
317,071 
322,123 
Creditors: amounts falling due after more than one year
(316,318)
(329,030)
Net assets/(liabilities)
753 
(6,907)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
653 
(7,007)
Shareholders' funds
753 
(6,907)
For the year ending 30 November 2025 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 13 August 2026 and were signed on its behalf by
Rory Owen Carlin Director Company Registration No. NI674416
- 4 -
Beraghmore Properties Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Beraghmore Properties Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI674416. The registered office is UNIT 14 NORTH WEST BUSINESS COMPLEX, 1 SKEOGE INDUSTRIAL ESTATE, LONDONDERRY, CO. DERRY, BT48 8SE, NORTHERN 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2025 
£ 
Fair value at 1 December 2024
321,371 
At 30 November 2025
321,371 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Accruals
5,000 
- 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
126,389 
129,236 
Loans from directors
189,929 
199,794 
316,318 
329,030 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -