REGISTERED NUMBER: NI679556 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

AF Mechanical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

TG Flynn

SECRETARY:

REGISTERED OFFICE:

96a Commons Road

Ballykinlar

Downpatrick

Co. Down

BT30 8DG

REGISTERED NUMBER:

NI679556 (Northern Ireland)

ACCOUNTANT:

R Savage & Company

Accountants & Taxation Consultants

Old Bank House

2 Crossgar Road

Saintfield

Ballynahinch

Co. Down

BT24 7BD

FIXED ASSETS

Tangible assets

4

35,434

14,099

CURRENT ASSETS

Debtors

5

109,995

91,601

Prepayments and accrued income

33,168

-

Cash at bank

357,883

253,860

501,046

345,461

CREDITORS

Amounts falling due within one year

6

72,333

43,505

NET CURRENT ASSETS

428,713

301,956

TOTAL ASSETS LESS CURRENT LIABILITIES

464,147

316,055

RESERVES

Retained earnings

464,147

316,055

464,147

316,055

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 27 October 2026 and were signed by:

TG Flynn - Director

1.	STATUTORY INFORMATION

AF Mechanical 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

23,166

Additions

31,660

At 31 May 2026

54,826

DEPRECIATION

At 1 June 2025

9,067

Charge for year

10,325

At 31 May 2026

19,392

NET BOOK VALUE

At 31 May 2026

35,434

At 31 May 2025

14,099

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

87,940

80,035

Other debtors

22,055

11,566

109,995

91,601

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

25,000

10,855

Taxation and social security

46,274

32,650

Other creditors

1,059

-

72,333

43,505