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Registered number: NI660075
Glencairn Enterprises Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI660075
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 985 899
Investments 5 50 50
1,035 949
CURRENT ASSETS
Debtors 6 157,250 200,250
Cash at bank and in hand 100,489 84,198
257,739 284,448
Creditors: Amounts Falling Due Within One Year 7 (41,593 ) (40,830 )
NET CURRENT ASSETS (LIABILITIES) 216,146 243,618
TOTAL ASSETS LESS CURRENT LIABILITIES 217,181 244,567
NET ASSETS 217,181 244,567
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 217,081 244,467
SHAREHOLDERS' FUNDS 217,181 244,567
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Robert King
Director
30/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Glencairn Enterprises Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI660075 . The registered office is 70 Ballantine Gardens, Lisburn, BT27 5FB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 1,302
Additions 371
As at 31 March 2025 1,673
Depreciation
As at 1 April 2024 403
Provided during the period 285
As at 31 March 2025 688
Net Book Value
As at 31 March 2025 985
As at 1 April 2024 899
Page 2
Page 3
5. Investments
Unlisted
£
Cost
As at 1 April 2024 50
As at 31 March 2025 50
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50
As at 1 April 2024 50
Investments are included at cost. 
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 157,250 200,250
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 36,480 35,913
Taxation and social security 5,113 4,917
41,593 40,830
8. Related Party Transactions
Included in other debtors are amounts owed from an entity which the company has joint control. This balance amounted to £0.00 (2024 - £43,000).
Page 3