REGISTERED NUMBER: NI043755 (Northern Ireland)

CARRIG INVESTMENTS LIMITED

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Mervyn Clarke

Registered office:

43 Dryarch Rd

Beragh

Co. Tyrone

BT79 0SQ

Registered number:

NI043755 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

Fixed assets

Property, plant and equipment

5

353,342

419,173

Current assets

Cash at bank

11,427

-

Creditors

Amounts falling due within one year

6

(284,984

)

(370,395

)

Net current liabilities

(273,557

)

(370,395

)

Total assets less current liabilities

79,785

48,778

Capital and reserves

Called up share capital

1

1

Retained earnings

79,784

48,777

Shareholders' funds

79,785

48,778

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2 October 2026 and were signed by:

Mervyn Clarke - Director

1.	Statutory information

Carrig Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Property, plant and equipment

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

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year comprises current 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks

Share capital

Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new

ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4.	Employees and directors

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

5.	Property, plant and equipment

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Cost

At 1 December 2024

415,849

11,238

427,087

Disposals

(65,000

)

-

(65,000

)

At 30 November 2025

350,849

11,238

362,087

Depreciation

At 1 December 2024

-

7,914

7,914

Charge for year

-

831

831

At 30 November 2025

-

8,745

8,745

Net book value

At 30 November 2025

350,849

2,493

353,342

At 30 November 2024

415,849

3,324

419,173

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

23,294

Trade creditors

1,661

-

Taxation and social security

-

978

Other creditors

283,323

346,123

284,984

370,395