1 September 2025 false No description of principal activity Taxfiler 2024.6 NI663854business:PrivateLimitedCompanyLtd2025-09-012026-08-31 NI6638542025-08-31 NI6638542025-09-012026-08-31 NI663854business:AuditExempt-NoAccountantsReport2025-09-012026-08-31 NI663854business:FilletedAccounts2025-09-012026-08-31 NI6638542026-08-31 NI663854business:Director12025-09-012026-08-31 NI663854business:RegisteredOffice2025-09-012026-08-31 NI6638542025-08-31 NI663854core:WithinOneYear2026-08-31 NI663854core:WithinOneYear2025-08-31 NI663854core:AfterOneYear2026-08-31 NI663854core:AfterOneYear2025-08-31 NI663854core:ShareCapitalcore:PreviouslyStatedAmount2026-08-31 NI663854core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 NI663854core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-08-31 NI663854core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 NI663854core:PreviouslyStatedAmount2026-08-31 NI663854core:PreviouslyStatedAmount2025-08-31 NI663854business:SmallEntities2025-09-012026-08-31 NI663854countries:NorthernIreland2025-09-012026-08-31 NI663854core:LandBuildings2025-08-31 NI663854core:PlantMachinery2025-08-31 NI663854core:LandBuildings2026-08-31 NI663854core:PlantMachinery2026-08-31 NI663854core:LandBuildings2025-09-012026-08-31 NI663854core:PlantMachinery2025-09-012026-08-31 NI6638542024-09-012025-08-31 iso4217:GBP xbrli:pure
Company Registration No. NI663854 (Northern Ireland)
P.I.T FARMS LTD Unaudited accounts for the year ended 31 August 2026
P.I.T FARMS LTD Unaudited accounts Contents
Page
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P.I.T FARMS LTD Company Information for the year ended 31 August 2026
Director
Patrick Tomney
Company Number
NI663854 (Northern Ireland)
Registered Office
51 CARGACLOGHER ROAD ARMAGH BT60 3RA NORTHERN IRELAND
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P.I.T FARMS LTD Statement of financial position as at 31 August 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
577,688 
590,360 
Current assets
Debtors
20,943 
21,312 
Cash at bank and in hand
58 
(12)
21,001 
21,300 
Creditors: amounts falling due within one year
(560,605)
(523,904)
Net current liabilities
(539,604)
(502,604)
Total assets less current liabilities
38,084 
87,756 
Creditors: amounts falling due after more than one year
(41,400)
(55,800)
Net (liabilities)/assets
(3,316)
31,956 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(3,317)
31,955 
Shareholders' funds
(3,316)
31,956 
For the year ending 31 August 2026 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 4 September 2026 and were signed on its behalf by
Patrick Tomney Director Company Registration No. NI663854
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P.I.T FARMS LTD Notes to the Accounts for the year ended 31 August 2026
1
Statutory information
P.I.T FARMS LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI663854. The registered office is 51 CARGACLOGHER ROAD, ARMAGH, BT60 3RA, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2025
527,000 
99,000 
626,000 
At 31 August 2026
527,000 
99,000 
626,000 
Depreciation
At 1 September 2025
- 
35,640 
35,640 
Charge for the year
- 
12,672 
12,672 
At 31 August 2026
- 
48,312 
48,312 
Net book value
At 31 August 2026
527,000 
50,688 
577,688 
At 31 August 2025
527,000 
63,360 
590,360 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
20,943 
21,312 
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P.I.T FARMS LTD Notes to the Accounts for the year ended 31 August 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
14,400 
14,400 
Loans from directors
546,205 
509,504 
560,605 
523,904 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
41,400 
55,800 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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