Company Registration No. NI621250 (Northern Ireland)
Anaecon Ltd
Unaudited accounts
for the year ended 31 March 2025
Anaecon Ltd
Unaudited accounts
Contents
Anaecon Ltd
Company Information
for the year ended 31 March 2025
Directors
Dr. J M McLoughlin
Clara McLoughlin
Company Number
NI621250 (Northern Ireland)
Registered Office
Unit 2 Channel Wharf
21 Old Channel Road
Belfast
Antrim
BT3 9DE
Northern Ireland
Accountants
PGR Chartered Accountants
Unit 2 Channel Wharf
21 Old Channel Road
Belfast
Antrim
BT3 9DE
Anaecon Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
49,612
24,329
Investments
103,210
25,531
Cash at bank and in hand
225,275
206,230
Creditors: amounts falling due within one year
(119,973)
(80,959)
Net current assets
105,302
125,271
Net assets
258,124
175,131
Called up share capital
2
2
Profit and loss account
258,122
175,129
Shareholders' funds
258,124
175,131
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by
Dr. J M McLoughlin
Director
Company Registration No. NI621250
Anaecon Ltd
Notes to the Accounts
for the year ended 31 March 2025
Anaecon Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI621250. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road , Belfast, Antrim, BT3 9DE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
20% Straight Line
Fixed asset investments are held at cost less provision for any diminution in value.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of cosmetic goods and provision of medical services is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of medical services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The directors believe that Anaecon Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Anaecon Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
28,346
-
2,451
6,826
37,623
Additions
-
32,889
668
321
33,878
At 31 March 2025
28,346
32,889
3,119
7,147
71,501
At 1 April 2024
9,315
-
811
3,168
13,294
Charge for the year
4,252
2,192
747
1,404
8,595
At 31 March 2025
13,567
2,192
1,558
4,572
21,889
At 31 March 2025
14,779
30,697
1,561
2,575
49,612
At 31 March 2024
19,031
-
1,640
3,658
24,329
5
Investments
Other investments
Valuation at 1 April 2024
25,531
Fair value adjustments
(2,322)
Valuation at 31 March 2025
103,210
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
42,930
29,175
Other creditors
19,815
1,102
Loans from directors
47,298
42,143
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
1 Ordinary A shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).