| BALLYMONEY PROPERTY HOLDING LIMITED |
| Registered number: |
NI011622 |
| Director's Report |
|
| The director presents his report and accounts for the year ended 31 August 2026. |
|
| Principal activities |
| The company's principal activity during the year continued to be property development and rental. |
|
| Directors |
| The following persons served as directors during the year: |
|
|
David R Chartres |
|
| Small company provisions |
| This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. |
| The member of Ballymoney Property Holding Limited has consented to the preparation of the Unaudited Abridged Report of Accounts statement of the financial position for the current year in accordance with Section 444 (2A) of the Companies Act 2006. |
|
| This report was approved by the board on 21 October 2026 and signed on its behalf. |
|
|
|
|
|
| David Chartres |
| Director |
|
| BALLYMONEY PROPERTY HOLDING LIMITED |
| Accountants' Report |
|
|
| Accountants' report to the director of |
| BALLYMONEY PROPERTY HOLDING LIMITED |
|
| You consider that the company is exempt from an audit for the year ended 31 August 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. |
| In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. |
| We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. |
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|
|
| A McCrory & Co Limited |
|
| 15b Molesworth Street |
| Cookstown |
| Co Tyrone |
| BT80 8NX |
|
| 21 October 2026 |
|
| BALLYMONEY PROPERTY HOLDING LIMITED |
| Registered number: |
NI011622 |
| Balance Sheet |
| as at 31 August 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
442,269 |
|
|
442,393 |
|
| Current assets |
| Cash at bank and in hand |
|
|
10,213 |
|
|
1,833 |
|
| Creditors: amounts falling due within one year |
4 |
|
(52,158) |
|
|
(67,468) |
|
| Net current liabilities |
(41,945) |
|
|
(65,635) |
|
|
|
|
|
400,324 |
|
|
376,758 |
|
|
5 |
|
|
(1,242) |
|
|
(3,439) |
|
|
|
| Total assets less current liabilities |
399,082 |
|
|
373,319 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
15,000 |
|
|
15,000 |
| Profit and loss account |
|
|
|
384,082 |
|
|
358,319 |
|
| Shareholders' funds |
|
|
|
399,082 |
|
|
373,319 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The member of Ballymoney Property Holding Limited has consented to the preparation of the Unaudited Abridged Report of Accounts statement of the financial position for the current year in accordance with Section 444 (2A) of the Companies Act 2006. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| David Chartres |
| Director |
| Approved by the board on 21 October 2026 |
|
| BALLYMONEY PROPERTY HOLDING LIMITED |
| Notes to the Accounts |
| for the year ended 31 August 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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|
Turnover |
|
Turnover represents rental income received. |
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|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Computer |
15% Reducing balance |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 September 2025 |
441,564 |
|
3,247 |
|
444,811 |
|
At 31 August 2026 |
441,564 |
|
3,247 |
|
444,811 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2025 |
- |
|
2,418 |
|
2,418 |
|
Charge for the year |
- |
|
124 |
|
124 |
|
At 31 August 2026 |
- |
|
2,542 |
|
2,542 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2026 |
441,564 |
|
705 |
|
442,269 |
|
At 31 August 2025 |
441,564 |
|
829 |
|
442,393 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
1,320 |
|
1,320 |
|
Corporation tax |
6,190 |
|
4,840 |
|
Other creditors |
44,648 |
|
61,308 |
|
|
|
|
|
|
52,158 |
|
67,468 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
1,242 |
|
3,439 |
|
|
|
|
|
|
|
|
|
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| 6 |
Other information |
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BALLYMONEY PROPERTY HOLDING LIMITED is a private company limited by shares and incorporated in Northern Ireland. Its registered office is: |
|
Seacon House |
|
Seacon |
|
Ballymoney |
|
Co Antrim |
|
BT52 6QB |