Errigal Motor Company Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI634742

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,264		11,303

			7,264		11,303
CURRENT ASSETS
Stocks		344,167		293,596
Debtors		1,080		1,148
Cash at bank and in hand		125,892		77,016

		471,139		371,760
Creditors: Amounts Falling Due Within One Year		(270,262 )		(200,147 )

NET CURRENT ASSETS (LIABILITIES)			200,877		171,613

TOTAL ASSETS LESS CURRENT LIABILITIES			208,141		182,916

Creditors: Amounts Falling Due After More Than One Year			-		(6,519 )

NET ASSETS			208,141		176,397

CAPITAL AND RESERVES
Called up share capital	5		150		150
Profit and Loss Account			207,991		176,247

SHAREHOLDERS' FUNDS			208,141		176,397

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Errigal Motor Company Ltd

Abridged Balance Sheet (continued)

As At 30 November 2025

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Conor Moran

Director

31/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Errigal Motor Company Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI634742 . The registered office is 34-36 Dundrod Road, Nutts Corner, Crumlin, BT29 4ST.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% SL
Motor Vehicles	20% SL
Fixtures & Fittings	10% SL
Computer Equipment	20% SL

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Errigal Motor Company Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 December 2024	48,187
Additions	1,915

As at 30 November 2025	50,102

Depreciation
As at 1 December 2024	36,884
Provided during the period	5,954

As at 30 November 2025	42,838

Net Book Value
As at 30 November 2025	7,264

As at 1 December 2024	11,303

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150	150

6. Related Party Transactions

Conor Moran

Director and Shareholder

Included in the creditors figure is a Loan from the Director. As at 30 November 2025, the amount due back to the director was £187,699 (2024 - £142,182). The Loan is interest free and repayable on demand

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