Registration number: NI015370

Campus Retail & Developments Limited

(Registration number: NI015370)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	379,345	391,097
Current assets
Stocks	5	144,573	161,152
Debtors	6	32,760	30,308
Cash at bank and in hand		1,117	295
		178,450	191,755
Creditors: Amounts falling due within one year	7	(101,890)	(118,103)
Net current assets		76,560	73,652
Total assets less current liabilities		455,905	464,749
Creditors: Amounts falling due after more than one year	7	(107,287)	(128,348)
Net assets		348,618	336,401
Capital and reserves
Called up share capital	9	7,662	7,662
Retained earnings		340,956	328,739
Shareholders' funds		348,618	336,401

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Campus Retail & Developments Limited

(Registration number: NI015370)
Balance Sheet as at 31 January 2026

Approved and authorised by the director on 30 October 2026
 

......................................... Sue-Ellen Mary Dickson Director

Campus Retail & Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 72 Mullaghinch Road, 72, Aghadowey, Uk, BT51 4AT.

These financial statements were authorised for issue by the director on 30 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Campus Retail & Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and Buildings	2.5% Straight Line Basis
Furniture, Fittings and Equipment	10% Reducing Balance Basis
Motor Vehicles	25% Reducing Balance Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Campus Retail & Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 3).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	490,559	80,168	7,380	578,107
Additions	-	366	-	366
Disposals	-	-	(7,380)	(7,380)
At 31 January 2026	490,559	80,534	-	571,093
Depreciation
At 1 February 2025	110,140	69,490	7,380	187,010
Charge for the year	11,014	1,104	-	12,118
Eliminated on disposal	-	-	(7,380)	(7,380)
At 31 January 2026	121,154	70,594	-	191,748
Carrying amount
At 31 January 2026	369,405	9,940	-	379,345
At 31 January 2025	380,419	10,678	-	391,097

Included within the net book value of land and buildings above is £369,405 (2025 - £380,419) in respect of freehold land and buildings.
 

Campus Retail & Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5

Stocks

	2026 £	2025 £
Stocks	144,573	161,152

6

Debtors

Current	2026 £	2025 £
Trade debtors	19,469	20,936
Prepayments	4,864	2,370
Other debtors	8,427	7,002
	32,760	30,308

Campus Retail & Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	27,375	21,134
Trade creditors		15,376	33,837
Taxation and social security		38,288	45,355
Accruals and deferred income		14,086	16,412
Other creditors		6,765	1,365
		101,890	118,103

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	53,287	72,348
Deferred income		54,000	56,000
		107,287	128,348

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	53,287	64,048
Other borrowings	-	8,300
	53,287	72,348

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	8,821	12,412
Other borrowings	18,554	8,722
	27,375	21,134

Campus Retail & Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary share capital of £1 each	7,662	7,662	7,662	7,662

10	Related party transactions

At the year end the company owed the director £ 6,765 ( 2025 : £ 1,365 ). No interest was payable on the balance.