REGISTERED NUMBER: NI632867 (Northern Ireland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

HARPHALL POULTRY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

J Davison

Registered office:

49a Deerpark Road

Glenarm

Ballymena

BT44 0DW

Registered number:

NI632867 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

Fixed assets

Tangible assets

4

827,736

780,964

Current assets

Debtors

5

28,013

30,958

Cash at bank

16,285

26,472

44,298

57,430

Creditors

Amounts falling due within one year

6

(206,527

)

(310,962

)

Net current liabilities

(162,229

)

(253,532

)

Total assets less current liabilities

665,507

527,432

Creditors

Amounts falling due after more than one year

7

(281,751

)

(239,110

)

Net assets

383,756

288,322

Capital and reserves

Called up share capital

200

200

Revaluation reserve

8

53,000

53,000

Retained earnings

330,556

235,122

383,756

288,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 August 2026 and were signed by:

J Davison - Director

1.	Statutory information

Harphall Poultry 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.

Tangible fixed assets

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

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.

3.	Employees and directors

The average number of employees during the year was NIL (2025 - NIL).

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2025

753,125

439,705

1,192,830

Additions

-

128,905

128,905

Disposals

-

(43,800

)

(43,800

)

At 31 March 2026

753,125

524,810

1,277,935

Depreciation

At 1 April 2025

152,455

259,411

411,866

Charge for year

30,125

33,356

63,481

Eliminated on disposal

-

(25,148

)

(25,148

)

At 31 March 2026

182,580

267,619

450,199

Net book value

At 31 March 2026

570,545

257,191

827,736

At 31 March 2025

600,670

180,294

780,964

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

17,691

22,410

Other debtors

10,322

8,548

28,013

30,958

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

48,529

132,896

Hire purchase contracts

22,739

9,119

Trade creditors

65,188

69,578

Taxation and social security

2,733

15,340

Other creditors

67,338

84,029

206,527

310,962

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

224,199

228,959

Hire purchase contracts

57,552

10,151

281,751

239,110

8.

Reserves

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

53,000