FINN MANAGEMENT LIMITED 31/12/2025 iXBRL

Company registration number: NI059040

FINN MANAGEMENT LIMITED

Trading as Finn Managment Limited

Unaudited filleted financial statements

31 December 2025

FINN MANAGEMENT LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

FINN MANAGEMENT LIMITED

Directors and other information


	Director	Gareth Patterson


	Secretary	Stephanie Patterson


	Company number	NI059040


	Registered office	4 Laurel Road
		Artigarvan
		Co Tyrone
		BT82 0HD


	Business address	4 Laurel Road
		Artigarvan
		Co Tyrone
		BT82 0HD


	Accountants	McDaid McCullough Moore
		28/32 Clarendon Street
		Derry
		N. Ireland
		BT48 7HD




	Bankers	Allied Irish Bank
		Main Street
		Lifford
		Co Donegal

		First Trust Bank
		Main Street
		Strabane
		Co Tyrone

FINN MANAGEMENT LIMITED

Report to the director on the preparation of the

unaudited statutory financial statements of FINN MANAGEMENT LIMITED

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FINN MANAGEMENT LIMITED for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the director of FINN MANAGEMENT LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of FINN MANAGEMENT LIMITED and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FINN MANAGEMENT LIMITED and its director as a body for our work or for this report.

It is your duty to ensure that FINN MANAGEMENT LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FINN MANAGEMENT LIMITED. You consider that FINN MANAGEMENT LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of FINN MANAGEMENT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

McDaid McCullough Moore

Chartered Accountants

28/32 Clarendon Street

Derry

N. Ireland

BT48 7HD

17 September 2026

FINN MANAGEMENT LIMITED

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	176,731		237,654
		_______		_______
			176,731		237,654

Current assets
Debtors	7	328,765		484,974
Cash at bank and in hand		124,086		270,647
		_______		_______
		452,851		755,621
Creditors: amounts falling due
within one year	8	( 85,296)		( 35,238)
		_______		_______
Net current assets			367,555		720,383
			_______		_______
Total assets less current liabilities			544,286		958,037


Provisions for liabilities	9		( 33,579)		( 45,154)

			_______		_______
Net assets			510,707		912,883
			_______		_______

Capital and reserves
Called up share capital	11		100		100
Profit and loss account			510,607		912,783
			_______		_______
Shareholder funds			510,707		912,883
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

Gareth Patterson

Director

Company registration number: NI059040

FINN MANAGEMENT LIMITED

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	100	882,778	882,878

Profit for the year		300,005	300,005
	_______	_______	_______
Total comprehensive income for the year	-	300,005	300,005

Dividends paid and payable		( 270,000)	( 270,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 270,000)	( 270,000)

	_______	_______	_______
At 31 December 2024 and 1 January 2025	100	912,783	912,883

Profit for the year		334,715	334,715
	_______	_______	_______
Total comprehensive income for the year	-	334,715	334,715

Dividends paid and payable		( 736,891)	( 736,891)
	_______	_______	_______
Total investments by and distributions to owners	-	( 736,891)	( 736,891)

	_______	_______	_______
At 31 December 2025	100	510,607	510,707
	_______	_______	_______

FINN MANAGEMENT LIMITED

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Finn Management Limited, 4 Laurel Road, Artigarvan, Co Tyrone, BT82 0HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Useful economic lives of tangible fixed assets The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually and are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the asset.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 18 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	79,660	79,660
	_______	_______
Amortisation
At 1 January 2025 and 31 December 2025	79,660	79,660
	_______	_______
Carrying amount
At 31 December 2025	-	-
	_______	_______
At 31 December 2024	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025	497,108	497,108
Additions	35,682	35,682
	_______	_______
At 31 December 2025	532,790	532,790
	_______	_______
Depreciation
At 1 January 2025	259,455	259,455
Charge for the year	96,604	96,604
	_______	_______
At 31 December 2025	356,059	356,059
	_______	_______
Carrying amount
At 31 December 2025	176,731	176,731
	_______	_______
At 31 December 2024	237,653	237,653
	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	328,765	484,974
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	67,001	26,012
Social security and other taxes	17,558	7,460
Other creditors	737	1,766
	_______	_______
	85,296	35,238
	_______	_______

Director's loan amounting to £137 (2023 - £162) is included in the above and is interest free and repayable on demand.

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 January 2025	45,154	45,154
Charges against provisions	( 11,575)	( 11,575)
	_______	_______
At 31 December 2025	33,579	33,579
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 9)	33,579	45,154
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	33,579	45,154
	_______	_______

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

12. Controlling party

Mr Gareth Patterson , director and 100% shareholder, is considered to be company's controlling party.