REGISTERED NUMBER: NI072934 (Northern Ireland)

Financial Statements for the Year Ended 31 December 2025

for

RM Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Monaghan

Mrs R Monaghan

SECRETARY:

Mrs R Monaghan

REGISTERED OFFICE:

7 Church Road

Ederney

Co. Fermanagh

BT93 0AR

REGISTERED NUMBER:

NI072934 (Northern Ireland)

ACCOUNTANTS:

Tyrone Accountancy Services

8-10 Church Street

Omagh

Co. Tyrone

BT78 1DG

FIXED ASSETS

Intangible assets

4

90,000

90,000

Tangible assets

5

297,740

318,052

Investments

6

358,368

358,368

746,108

766,420

CURRENT ASSETS

Stocks

95,017

83,297

Debtors

7

45,317

45,410

Cash at bank

261,529

271,093

401,863

399,800

CREDITORS

Amounts falling due within one year

8

171,194

161,905

NET CURRENT ASSETS

230,669

237,895

TOTAL ASSETS LESS CURRENT LIABILITIES

976,777

1,004,315

CREDITORS

Amounts falling due after more than one year

9

(309,053

)

(357,633

)

PROVISIONS FOR LIABILITIES

(5,900

)

(8,426

)

NET ASSETS

661,824

638,256

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

661,822

638,254

661,824

638,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

Mr M Monaghan - Director

1.	STATUTORY INFORMATION

RM Properties Ltd 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.

Intangible assets

The intangible fixed asset is not depreciated and the directors consider that the carrying value is still the market value.

Tangible fixed assets

Tangible fixed assets are originally stated at cost and are subsequently carried at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes any costs directly attributable to making the asset capable of operating as intended.

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

Buildings - 2% on straight line

Plant and machinery - 20% 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

90,000

NET BOOK VALUE

At 31 December 2025

90,000

At 31 December 2024

90,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

351,000

209,638

560,638

DEPRECIATION

At 1 January 2025

99,420

143,166

242,586

Charge for year

7,020

13,292

20,312

At 31 December 2025

106,440

156,458

262,898

NET BOOK VALUE

At 31 December 2025

244,560

53,180

297,740

At 31 December 2024

251,580

66,472

318,052

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Investment property

358,368

358,368

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,934

3,110

Other debtors

42,383

42,300

45,317

45,410

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

100,896

110,615

Taxation and social security

34,544

23,573

Other creditors

35,754

27,717

171,194

161,905

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

309,053

357,633