BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The Principal Activity is that of other letting and operating of own or leased real estate. 12 August 2026 2 2 NI636796 2026-03-31 NI636796 2025-03-31 NI636796 2024-03-31 NI636796 2025-04-01 2026-03-31 NI636796 2024-04-01 2025-03-31 NI636796 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI636796 uk-curr:PoundSterling 2025-04-01 2026-03-31 NI636796 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI636796 uk-bus:FullAccounts 2025-04-01 2026-03-31 NI636796 uk-core:ShareCapital 2026-03-31 NI636796 uk-core:ShareCapital 2025-03-31 NI636796 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI636796 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI636796 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 NI636796 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI636796 uk-bus:FRS102 2025-04-01 2026-03-31 NI636796 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 NI636796 uk-core:MotorVehicles 2025-04-01 2026-03-31 NI636796 uk-core:CurrentFinancialInstruments 2026-03-31 NI636796 uk-core:CurrentFinancialInstruments 2025-03-31 NI636796 uk-core:WithinOneYear 2026-03-31 NI636796 uk-core:WithinOneYear 2025-03-31 NI636796 uk-core:WithinOneYear 2026-03-31 NI636796 uk-core:WithinOneYear 2025-03-31 NI636796 uk-core:WithinOneYear 2026-03-31 NI636796 uk-core:WithinOneYear 2025-03-31 NI636796 uk-core:AfterOneYear 2026-03-31 NI636796 uk-core:AfterOneYear 2025-03-31 NI636796 uk-core:AfterOneYear 2026-03-31 NI636796 uk-core:AfterOneYear 2025-03-31 NI636796 uk-core:AfterOneYear 2026-03-31 NI636796 uk-core:AfterOneYear 2025-03-31 NI636796 uk-core:BetweenOneTwoYears 2026-03-31 NI636796 uk-core:BetweenOneTwoYears 2025-03-31 NI636796 uk-core:BetweenTwoFiveYears 2026-03-31 NI636796 uk-core:BetweenTwoFiveYears 2025-03-31 NI636796 uk-core:MoreThanFiveYears 2026-03-31 NI636796 uk-core:MoreThanFiveYears 2025-03-31 NI636796 uk-core:BetweenOneFiveYears 2026-03-31 NI636796 uk-core:BetweenOneFiveYears 2025-03-31 NI636796 uk-core:EmployeeBenefits 2025-03-31 NI636796 uk-core:EmployeeBenefits 2025-04-01 2026-03-31 NI636796 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 NI636796 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-03-31 NI636796 uk-core:OtherDeferredTax 2026-03-31 NI636796 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-03-31 NI636796 uk-core:EmployeeBenefits 2026-03-31 NI636796 2025-04-01 2026-03-31 NI636796 uk-bus:Director1 2025-04-01 2026-03-31 NI636796 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI636796

Crevenagh Investments Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

Crevenagh Investments Limited

Company Registration Number: NI636796

BALANCE SHEET

as at 31 March 2026

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

Tangible assets |  | 4 | 1,327,854 |  | 1,220,648
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 26,250 |  | 5,000
Cash and cash equivalents |  |  | 1,189 |  | 389
|  |  | ───────── |  | ─────────
|  |  | 27,439 |  | 5,389
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (51,731) |  | (40,941)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (24,292) |  | (35,552)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,303,562 |  | 1,185,096
Creditors:

amounts falling due after more than one year |  | 7 | (808,934) |  | (786,294)
Provisions for liabilities |  | 9 | (77,441) |  | (59,234)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 417,187 |  | 339,568
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 417,185 |  | 339,566
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 417,187 |  | 339,568
|  |  | ═════════ |  | ═════════
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 Profit and Loss Account and Directors' Report.

For the financial year ended 31 March 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 12 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr. Robert Ewing |  |  |  |  |
Director |  |  |  |  |

Crevenagh Investments Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| Crevenagh Investments Limited is a company limited by shares incorporated in Northern Ireland. 59a Crevenagh Road, Omagh, Co Tyrone, BT78 1BZ, Northern Ireland is the registered office, which is also the principal place of business of the company. The Principal Activity is that of other letting and operating of own or leased real estate. 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 year ended 31 March 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.
| 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:
|  | Fixtures, fittings and equipment | - | 20% Reducing balance
|  | Motor vehicles | - | 25% Straight line
| 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.
| 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, by professional external valuers. 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 Profit and Loss Account 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 Profit and Loss Account.
| 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.
| 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.
| Borrowing costs
| All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| 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.
| 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 Balance Sheet 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 Balance Sheet date.
| 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:
|  | 2026 | 2025
|  | Number | Number
| Employees | 2 | 2
|  | ═════════ | ═════════

4. | Tangible assets
|  | Investment | Fixtures, | Motor | Total
|  | properties | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost or Valuation
| At 1 April 2025 | 1,220,000 | 1,899 | - | 1,221,899
| Additions | - | 419 | 27,500 | 27,919
| Revaluation | 85,000 | - | - | 85,000
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2026 | 1,305,000 | 2,318 | 27,500 | 1,334,818
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2025 | - | 1,251 | - | 1,251
| Charge for the financial year | - | 213 | 5,500 | 5,713
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2026 | - | 1,464 | 5,500 | 6,964
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2026 | 1,305,000 | 854 | 22,000 | 1,327,854
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 March 2025 | 1,220,000 | 648 | - | 1,220,648
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 26,250 | -
| Prepayments and accrued income | - | 5,000
|  | ───────── | ─────────
|  | 26,250 | 5,000
|  | ═════════ | ═════════

6. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Bank loan | 33,731 | 32,117
| Net obligations under finance leases
| and hire purchase contracts | 3,998 | -
| Taxation (Note 8) | 251 | 455
| Other creditors | 4,580 | -
| Accruals | 9,171 | 8,369
|  | ───────── | ─────────
|  | 51,731 | 40,941
|  | ═════════ | ═════════

7. | Creditors | 2026 | 2025
| Amounts falling due after more than one year | £ | £
| Bank loan | 281,310 | 316,654
| Finance leases and hire purchase contracts | 12,521 | -
| Directors' loan accounts | 515,103 | 469,640
|  | ───────── | ─────────
|  | 808,934 | 786,294
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 6) | 33,731 | 32,117
| Repayable between one and two years | 40,680 | 34,611
| Repayable between two and five years | 139,839 | 120,804
| Repayable in five years or more | 100,791 | 161,239
|  | ───────── | ─────────
|  | 315,041 | 348,771
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 3,998 | -
| Repayable between one and five years | 12,521 | -
|  | ───────── | ─────────
|  | 16,519 | -
|  | ═════════ | ═════════

8. | Taxation | 2026 | 2025
|  | £ | £
| Creditors:
| PAYE / NI | 251 | 455
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Losses | Property | Total | Total
|  | allowances |  | revaluations |  |
|  |  |  |  | 2026 | 2025
|  | £ | £ | £ | £ | £
| At financial year start | 123 | (3,765) | 62,876 | 59,234 | 55,971
| Charged to profit and loss | (65) | 2,122 | 16,150 | 18,207 | 3,263
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At financial year end | 58 | (1,643) | 79,026 | 77,441 | 59,234
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

10. | Related party transactions
| At the start of the year Crevenagh Investments Ltd owed the company directors £469,640. During the year Crevenagh Investments Ltd borrowed £59,569 and repaid £14,106 to the directors, leaving a closing balance of £515,103 (2025: £469,640). This is included in the creditors section of the balance sheet.