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Registration number: NI041022

K J Flanagan Investments Limited
Unaudited Filleted Abridged Financial Statements
for the Period from 1 October 2024 to 31 December 2025

K J Flanagan Investments Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

K J Flanagan Investments Limited

Company Information

Directors | Mr Michael Flanagan Mr Paul Flanagan

Company secretary | Mr Michael Flanagan

Registered office | Millpond Business Park Saintfield Down BT24 7EP

Accountants | C.D. Diamond & Company Chartered Accountants & Registered Auditors46 Hill Street Belfast Co. Antrim BT1 2LB

K J Flanagan Investments Limited

(Registration number: NI041022)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,953,455 | 4,964,188
Current assets |  |  |
Debtors |  | 49,860 | 8,400
Cash at bank and in hand |  | 58,857 | 35,745
|  | 108,717 | 44,145
Prepayments and accrued income |  | 14,562 | 1,132
Creditors: Amounts falling due within one year |  | (132,026) | (527,164)
Net current liabilities |  | (8,747) | (481,887)
Total assets less current liabilities |  | 4,944,708 | 4,482,301
Accruals and deferred income |  | (24,061) | (19,478)
Net assets |  | 4,920,647 | 4,462,823
Capital and reserves |  |  |
Called up share capital | 5 | 5,002 | 5,002
Share premium reserve |  | 2,293,749 | 2,293,749
Retained earnings |  | 2,621,896 | 2,164,072
Shareholders' funds |  | 4,920,647 | 4,462,823

For the financial period ending 31 December 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 accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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.

Approved and authorised by the Board on 6 July 2026 and signed on its behalf by:

K J Flanagan Investments Limited

(Registration number: NI041022)
Abridged Balance Sheet as at 31 December 2025

......................................... Mr Michael Flanagan Company secretary and director
......................................... Mr Paul Flanagan Director

K J Flanagan Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

1 | General information

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

The address of its registered office is:
Millpond Business Park
Saintfield
Down
BT24 7EP

These financial statements were authorised for issue by the Board on 6 July 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 abridged 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 abridged 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.

Going concern

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.

K J Flanagan Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

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
Property | NIL

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

K J Flanagan Investments Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (2024 - 0).

4 | Tangible assets

| Land and buildings £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | 4,916,488 | 47,700 | 4,964,188
At 31 December 2025 | 4,916,488 | 47,700 | 4,964,188
Depreciation
Charge for the period | - | 10,733 | 10,733
At 31 December 2025 | - | 10,733 | 10,733
Carrying amount
At 31 December 2025 | 4,916,488 | 36,967 | 4,953,455
At 30 September 2024 | 4,916,488 | 47,700 | 4,964,188

Included within the net book value of land and buildings above is £4,916,488 (2024 - £4,916,488) in respect of freehold land and buildings.

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 5,002 | 5,002 | 5,002 | 5,002

6 | Parent and ultimate parent undertaking

The company's immediate parent is Kjf Holdco 1 Limited, incorporated in Northern Ireland.
The ultimate controlling party is Michael Flanagan & Paul Flanagan.