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Company Registration No. NI619834 (Northern Ireland)
DWI (NI) Limited Unaudited accounts for the year ended 31 August 2025
DWI (NI) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
DWI (NI) Limited Company Information for the year ended 31 August 2025
Directors
Claire McFeely Eadaoin McFeely
Company Number
NI619834 (Northern Ireland)
Registered Office
132 Muldonagh Road Claudy L'Derry BT47 4EJ Northern Ireland
Accountants
Michael Bolster Unit 18, Northwest Business Complex Skeoge Industrial Estate L'Derry BT48 8SE
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DWI (NI) Limited Accountants' report
Accountants' report to the board of directors of DWI (NI) Limited on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DWI (NI) Limited for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DWI (NI) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of DWI (NI) Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DWI (NI) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DWI (NI) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DWI (NI) Limited. You consider that DWI (NI) 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 accounts of DWI (NI) 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 accounts.
Michael Bolster Unit 18, Northwest Business Complex Skeoge Industrial Estate L'Derry BT48 8SE 31 August 2026
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DWI (NI) Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,573,216 
1,293,545 
Current assets
Inventories
35,000 
35,000 
Debtors
5
160,683 
230,372 
Cash at bank and in hand
21,788 
15,018 
217,471 
280,390 
Creditors: amounts falling due within one year
6
(589,308)
(529,817)
Net current liabilities
(371,837)
(249,427)
Total assets less current liabilities
1,201,379 
1,044,118 
Creditors: amounts falling due after more than one year
7
(607,553)
(545,822)
Net assets
593,826 
498,296 
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
593,726 
498,196 
Shareholders' funds
593,826 
498,296 
For the year ending 31 August 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by
Claire McFeely Director Company Registration No. NI619834
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DWI (NI) Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
DWI (NI) Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI619834. The registered office is 132 Muldonagh Road, Claudy, L'Derry, BT47 4EJ, 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:
Land & buildings
0%
Plant & machinery
20%
Motor vehicles
25%
Other tangible fixed assets
Various
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
416,066 
1,167,343 
413,395 
585,870 
2,582,674 
Additions
350,000 
85,269 
40,316 
62,080 
537,665 
Disposals
- 
(11,500)
(28,017)
- 
(39,517)
At 31 August 2025
766,066 
1,241,112 
425,694 
647,950 
3,080,822 
Depreciation
At 1 September 2024
5,316 
1,043,783 
240,030 
- 
1,289,129 
Charge for the year
1,234 
168,927 
48,316 
- 
218,477 
At 31 August 2025
6,550 
1,212,710 
288,346 
- 
1,507,606 
Net book value
At 31 August 2025
759,516 
28,402 
137,348 
647,950 
1,573,216 
At 31 August 2024
410,750 
123,560 
173,365 
585,870 
1,293,545 
- 6 -
DWI (NI) Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,683 
87,372 
Accrued income and prepayments
143,000 
143,000 
160,683 
230,372 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
45,437 
Obligations under finance leases and hire purchase contracts
310,143 
182,635 
Trade creditors
210,757 
243,871 
Taxes and social security
67,990 
57,454 
Other creditors
418 
420 
589,308 
529,817 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
24,736 
37,986 
Obligations under finance leases and hire purchase contracts
580,996 
426,655 
Other creditors
1,821 
81,181 
607,553 
545,822 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -