Church Court Moneyreagh Management Company Limited 30/04/2026 iXBRL

Company registration number: NI617217

Church Court Moneyreagh Management Company Limited

Unaudited filleted abridged financial statements

30 April 2026

Church Court Moneyreagh Management Company Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

Church Court Moneyreagh Management Company Limited

Directors and other information


Directors	Mr Robin Phillips	(Appointed 8 March 2013)
	Mr Joseph Stewart	(Appointed 14 April 2016)


Secretary	Robin Phillips


Company number	NI617217


Registered office	92 Monlough Road
	Saintfield
	Ballynahinch
	BT24 7HN


Accountants	McGuire + Farry Limited
	Emerson House
	Carryduff
	Belfast
	BT8 8DN




	Bankers	Danske Bank
		PO Box 183
		Donegall Square West
		Belfast
		BT1 6JS

Church Court Moneyreagh Management Company Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Church Court Moneyreagh Management Company Limited

Period ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Church Court Moneyreagh Management Company Limited for the period ended 30 April 2026 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Church Court Moneyreagh Management Company 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 Church Court Moneyreagh Management Company Limited and state those matters that we have agreed to state to the board of directors of Church Court Moneyreagh Management Company Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Church Court Moneyreagh Management Company Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Church Court Moneyreagh Management Company 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 Church Court Moneyreagh Management Company Limited. You consider that Church Court Moneyreagh Management Company Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Church Court Moneyreagh Management Company 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.

McGuire + Farry Limited

Chartered Certified Accountants

Emerson House

Carryduff

Belfast

BT8 8DN

3 November 2026

Church Court Moneyreagh Management Company Limited

Abridged statement of financial position

30 April 2026

		30/04/26		30/04/25
	Note	£	£	£	£

Current assets
Debtors		746		448
Cash at bank and in hand		2,078		170
		_______		_______
		2,824		618
Creditors: amounts falling due
within one year		( 2,953)		( 360)
		_______		_______
Net current (liabilities)/assets			( 129)		258
			_______		_______
Total assets less current liabilities			( 129)		258

			_______		_______
Net (liabilities)/assets			( 129)		258
			_______		_______

Capital and reserves
Called up share capital			14		14
Profit and loss account			( 143)		244
			_______		_______
Shareholders (deficit)/funds			( 129)		258
			_______		_______

For the period ending 30 April 2026 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 period 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 abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current period ending 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 03 November 2026 , and are signed on behalf of the board by:

Mr Robin Phillips

Director

Company registration number: NI617217

Church Court Moneyreagh Management Company Limited

Notes to the financial statements

Period ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 92 Monlough Road, Saintfield, Ballynahinch, BT24 7HN.

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.

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.

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. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

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.