REGISTERED NUMBER: NI009630 (Northern Ireland)

Financial Statements for the Year Ended 30 November 2025

for

Prunty Contracts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Prunty

REGISTERED OFFICE:

50 Lettergreen Road

Newtownbutler

Enniskillen

Co. Fermanagh

BT92 8DF

REGISTERED NUMBER:

NI009630 (Northern Ireland)

ACCOUNTANTS:

Dundas Gallagher

Chartered Accountants and Statutory Auditors

Thistlebank House

2 Old Henry Street

Enniskillen

Co. Fermanagh

BT74 7JX

FIXED ASSETS

Tangible assets

4

539,071

446,196

CURRENT ASSETS

Stocks

26,988

27,455

Debtors

5

1,686,169

989,894

Cash at bank

547,037

204,228

2,260,194

1,221,577

CREDITORS

Amounts falling due within one year

6

2,041,598

954,298

NET CURRENT ASSETS

218,596

267,279

TOTAL ASSETS LESS CURRENT LIABILITIES

757,667

713,475

CREDITORS

Amounts falling due after more than one year

7

(80,122

)

(147,087

)

PROVISIONS FOR LIABILITIES

(109,802

)

(84,823

)

NET ASSETS

567,743

481,565

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

517,743

431,565

SHAREHOLDERS' FUNDS

567,743

481,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mr J Prunty - Director

1.	STATUTORY INFORMATION

Prunty Contracts Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

4% on cost

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

98,210

3,307,828

3,406,038

Additions

-

201,100

201,100

At 30 November 2025

98,210

3,508,928

3,607,138

DEPRECIATION

At 1 December 2024

91,577

2,868,265

2,959,842

Charge for year

391

107,834

108,225

At 30 November 2025

91,968

2,976,099

3,068,067

NET BOOK VALUE

At 30 November 2025

6,242

532,829

539,071

At 30 November 2024

6,633

439,563

446,196

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

811,779

541,960

Amounts recoverable on contract

403,894

389,528

Other debtors

470,496

58,406

1,686,169

989,894

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

43,711

12,016

Hire purchase contracts

61,226

71,794

Trade creditors

687,264

582,641

Taxation and social security

92,078

10,948

Other creditors

1,157,319

276,899

2,041,598

954,298

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

5,802

Hire purchase contracts

80,122

141,285

80,122

147,087