Omaha (Fermanagh) Limited 31/10/2025 iXBRL

Company registration number: NI634269

Omaha (Fermanagh) Limited

Unaudited filleted financial statements

31 October 2025

Omaha (Fermanagh) Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Omaha (Fermanagh) Limited

Directors and other information


	Directors	Mr Walter Russell


	Company number	NI634269


	Registered office	45 Barrack Hill
		Banbridge
		Co.Down
		BT32 4HE


	Business address	45 Barrack Hill
		Banbridge
		Co.Down
		BT32 4HE


	Accountants	Jones Peters
		6 Church Street
		Banbridge
		Co. Down
		BT32 4AA

Omaha (Fermanagh) Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Omaha (Fermanagh) Limited

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Omaha (Fermanagh) Limited for the year ended 31 October 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the board of directors of Omaha (Fermanagh) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Omaha (Fermanagh) Limited and state those matters that we have agreed to state to the board of directors of Omaha (Fermanagh) Limited as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Omaha (Fermanagh) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Omaha (Fermanagh) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Omaha (Fermanagh) Limited. You consider that Omaha (Fermanagh) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Omaha (Fermanagh) Limited. 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 statutory financial statements.

Jones Peters

Chartered Accountants

6 Church Street

Banbridge

Co. Down

BT32 4AA

31 October 2026

Omaha (Fermanagh) Limited

Balance sheet

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	6	578,128		578,128
		_______		_______
			578,128		578,128

Current assets
Debtors	7	298,370		454,119
		_______		_______
		298,370		454,119
Creditors: amounts falling due
within one year	8	( 211,909)		( 210,509)
		_______		_______
Net current assets			86,461		243,610
			_______		_______
Total assets less current liabilities			664,589		821,738

Creditors: amounts falling due
after more than one year	9		( 959,000)		( 983,000)
			_______		_______
Net liabilities			( 294,411)		( 161,262)
			_______		_______

Capital and reserves
Called up share capital	10		10		10
Profit and loss account			( 294,421)		( 161,272)
			_______		_______
Shareholders deficit			( 294,411)		( 161,262)
			_______		_______

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 October 2026 , and are signed on behalf of the board by:

Mr Walter Russell

Director

Company registration number: NI634269

Omaha (Fermanagh) Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 45 Barrack Hill, Banbridge, Co.Down, BT32 4HE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

In the application of of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

5. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	578,128	578,128
	_______	_______
Impairment
At 1 November 2024 and 31 October 2025	-	-
	_______	_______
Carrying amount
At 31 October 2025	578,128	578,128
	_______	_______
At 31 October 2024	578,128	578,128
	_______	_______

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	298,360	454,109
Other debtors	10	10
	_______	_______
	298,370	454,119
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	24,000	24,000
Accruals and deferred income	2,600	1,200
Director loan accounts	185,309	185,309
	_______	_______
	211,909	210,509
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	959,000	983,000
	_______	_______

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	10	10	10	10
	_______	_______	_______	_______

11. Controlling party

The company is under the ultimate control of Jane Russell by virtue of her controlling shareholding in the company.