1 January 2025 false No description of principal activity Taxfiler 2024.6 NI007591business:PrivateLimitedCompanyLtd2025-01-012025-12-31 NI0075912024-12-31 NI0075912025-01-012025-12-31 NI007591business:AuditExemptWithAccountantsReport2025-01-012025-12-31 NI007591business:FilletedAccounts2025-01-012025-12-31 NI0075912025-12-31 NI007591business:Director12025-01-012025-12-31 NI007591business:Director22025-01-012025-12-31 NI007591business:CompanySecretary12025-01-012025-12-31 NI007591business:RegisteredOffice2025-01-012025-12-31 NI0075912024-12-31 NI007591core:WithinOneYear2025-12-31 NI007591core:WithinOneYear2024-12-31 NI007591core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 NI007591core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 NI007591core:CapitalRedemptionReservecore:PreviouslyStatedAmount2025-12-31 NI007591core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-12-31 NI007591core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 NI007591core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 NI007591core:PreviouslyStatedAmount2025-12-31 NI007591core:PreviouslyStatedAmount2024-12-31 NI007591business:SmallEntities2025-01-012025-12-31 NI007591countries:NorthernIreland2025-01-012025-12-31 NI007591core:PlantMachinery2025-01-012025-12-31 NI007591core:MotorVehicles2025-01-012025-12-31 NI007591core:LandBuildings2024-12-31 NI007591core:PlantMachinery2024-12-31 NI007591core:MotorVehicles2024-12-31 NI007591core:LandBuildings2025-01-012025-12-31 NI007591core:LandBuildings2025-12-31 NI007591core:PlantMachinery2025-12-31 NI007591core:MotorVehicles2025-12-31 NI0075912024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI007591 (Northern Ireland)
P.CARTY & SONS (GARRISON) LIMITED Unaudited accounts for the year ended 31 December 2025
P.CARTY & SONS (GARRISON) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
P.CARTY & SONS (GARRISON) LIMITED Company Information for the year ended 31 December 2025
Directors
Mr Aiden Carty Mr Iarla Carty
Secretary
Mr Iarla Carty
Company Number
NI007591 (Northern Ireland)
Registered Office
Sunnyside Garrison Fermanagh BT74 7EW United Kingdom
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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P.CARTY & SONS (GARRISON) LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
493,573 
523,721 
Current assets
Inventories
47,985 
47,985 
Debtors
5
457,153 
295,469 
Investments
6
245,370 
245,370 
Cash at bank and in hand
625,911 
638,183 
1,376,419 
1,227,007 
Creditors: amounts falling due within one year
7
(983,700)
(938,341)
Net current assets
392,719 
288,666 
Net assets
886,292 
812,387 
Capital and reserves
Called up share capital
2,361 
2,361 
Capital redemption reserve
4,722 
4,722 
Profit and loss account
879,209 
805,304 
Shareholders' funds
886,292 
812,387 
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. 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 1 October 2026 and were signed on its behalf by
Mr Aiden Carty Director Company Registration No. NI007591
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P.CARTY & SONS (GARRISON) LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
P.CARTY & SONS (GARRISON) LIMITED is a private company, limited by shares, registered in Northern Ireland, registration number NI007591. The registered office is Sunnyside, Garrison, Fermanagh, BT74 7EW, United Kingdom.
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:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
14,334 
847,499 
142,555 
1,004,388 
Additions
- 
47,000 
75,503 
122,503 
Disposals
- 
(31,266)
(27,864)
(59,130)
At 31 December 2025
14,334 
863,233 
190,194 
1,067,761 
Depreciation
At 1 January 2025
- 
412,974 
67,693 
480,667 
Charge for the year
- 
93,303 
26,507 
119,810 
On disposals
- 
(16,258)
(10,031)
(26,289)
At 31 December 2025
- 
490,019 
84,169 
574,188 
Net book value
At 31 December 2025
14,334 
373,214 
106,025 
493,573 
At 31 December 2024
14,334 
434,525 
74,862 
523,721 
- 5 -
P.CARTY & SONS (GARRISON) LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
53 
4,987 
Trade debtors
457,100 
290,482 
457,153 
295,469 
6
Investments held as current assets
2025 
2024 
£ 
£ 
Unlisted investments
245,370 
245,370 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
713,427 
698,452 
Amounts owed to group undertakings and other participating interests
60,000 
- 
Taxes and social security
(18,882)
28,519 
Loans from directors
66,155 
49,695 
Accruals
163,000 
161,675 
983,700 
938,341 
8
Average number of employees
During the year the average number of employees was 2 (2024: 0).
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