REGISTERED NUMBER: NI052323 (Northern Ireland)

MCAULEY PRECISION LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Jonathan McAuley

Ruth McAuley

David Condell

SECRETARY:

Jonathan McAuley

REGISTERED OFFICE:

21 Ballymena Road

BALLYMONEY

Co. Antrim

BT53 7EX

REGISTERED NUMBER:

NI052323 (Northern Ireland)

AUDITORS:

McAleer Jackson Ltd

Chartered Accountants & Statutory Auditors

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

BANKERS:

Danske Bank

6 Shipquay Place

LONDONDERRY

Co. Londonderry

BT48 6DF

CURRENT ASSETS

Debtors

4

100

100

TOTAL ASSETS LESS CURRENT LIABILITIES

100

100

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

(300

)

(300

)

SHAREHOLDERS' FUNDS

100

100

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 Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

Jonathan McAuley - Director

David Condell - Director

1.	STATUTORY INFORMATION

McAuley Precision 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.

The financial statements are shown in pound sterling, which is the functional currency of the company.

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 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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

100

100

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

MICHAEL BARNETT (Senior Statutory Auditor)

for and on behalf of McAleer Jackson Ltd

6.	CONTINGENT LIABILITIES

The company acts as a guarantor in respect of bank loans to McAuley Fabrication Ltd and has provided security by means of a fixed and floating charge over the company's assets.

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemptions contained in Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 33 Related Party Disclosures and has not disclosed details of transactions with its parent or fellow subsidiary entities.

8.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Leumas Holdings Ltd, a company incorporated in Northern Ireland, which owns 100% of the issued share capital of McAuley Precision Ltd.

The smallest and largest group of undertakings for which group financial statements are drawn up and for which the company is a member is Leumas Holdings Ltd. Copies of group financial statements are available from Companies House.

The ultimate controlling parties are Jonathan and Ruth McAuley by virtue of their controlling interest in Leumas Holdings Ltd.