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Company Registration No. NI601512 (Northern Ireland)
Clougher Distribution Ltd Unaudited accounts for the year ended 31 December 2025
Clougher Distribution Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Clougher Distribution Ltd Company Information for the year ended 31 December 2025
Director
Peter Conlon
Secretary
Peter Conlon
Company Number
NI601512 (Northern Ireland)
Registered Office
Drumgamph Road Newtownbutler Enniskillen Fermanagh BT92 8GZ United Kingdom
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Accountants' report to the Board of Directors on the unaudited financial statements of Clougher Distribution Ltd for the year ended 31 December 2025
In accordance with our engagement letter dated 1 August 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 30 September 2026
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Clougher Distribution Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
70,174 
47,149 
Current assets
Inventories
32,500 
31,596 
Debtors
5
46,124 
31,426 
Cash at bank and in hand
15,837 
20,297 
94,461 
83,319 
Creditors: amounts falling due within one year
6
(63,687)
(62,107)
Net current assets
30,774 
21,212 
Total assets less current liabilities
100,948 
68,361 
Creditors: amounts falling due after more than one year
7
- 
(7,224)
Net assets
100,948 
61,137 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
100,947 
61,136 
Shareholders' funds
100,948 
61,137 
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 director acknowledges his 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 and authorised for issue on 30 September 2026 and were signed on its behalf by
Peter Conlon Director Company Registration No. NI601512
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Clougher Distribution Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Clougher Distribution Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI601512. The registered office is Drumgamph Road, Newtownbutler, Enniskillen, Fermanagh, BT92 8GZ, 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
10 % Reducing Balance
Motor vehicles
25 % Reducing Balance
Fixtures & fittings
10% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
38,266 
27,740 
12,606 
78,612 
Additions
8,450 
30,400 
- 
38,850 
At 31 December 2025
46,716 
58,140 
12,606 
117,462 
Depreciation
At 1 January 2025
13,752 
9,969 
7,742 
31,463 
Charge for the year
3,296 
12,043 
486 
15,825 
At 31 December 2025
17,048 
22,012 
8,228 
47,288 
Net book value
At 31 December 2025
29,668 
36,128 
4,378 
70,174 
At 31 December 2024
24,514 
17,771 
4,864 
47,149 
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Clougher Distribution Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
34,803 
31,426 
Other debtors
11,321 
- 
46,124 
31,426 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
47,881 
3,494 
Trade creditors
- 
20,677 
Taxes and social security
8,782 
7,020 
Other creditors
- 
21,000 
Loans from directors
608 
7,866 
Accruals
6,416 
2,050 
63,687 
62,107 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
7,224 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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