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Registered number: NI673147 ENKALON ENTERPRISES LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
ENKALON ENTERPRISES LIMITED REGISTERED NUMBER: NI673147 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 278,409 |  | 321,071 |
Cash at bank and in hand | 5 | 42,132 |  | 27,449 |
|  | 320,541 |  | 348,520 |
Creditors: amounts falling due within one year | 6 | (628,576) |  | (653,597) |
Net current liabilities |  |  | (308,035) |  | (305,077)
Total assets less current liabilities |  |  | (308,035) |  | (305,077)
Net liabilities |  |  | (308,035) |  | (305,077)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (308,135) |  | (305,177)
|  |  | (308,035) |  | (305,077)
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 September 2025.
Mr Cormac McCloskey
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
ENKALON ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Enkalon Enterprises Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is 181 Pollys Brae Road, Dungiven, Co. Derry, Northern Ireland, BT47 4NX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
During the year the company incurred losses of £2,958 (2023: £4,480), and has net current liabilities of £308,035 (2023: £305,077). The company continues to explore business ideas therefore was expected to make a loss. However, the company has the support and continues to have the support from other group companies which will allow it to meet its obligations during the course of the 12 months following the date of signing the financial statements. The company has taken active steps to ensure that the company will become profitable and to ensure that the company will continue to be in operation for the next 12 months.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
ENKALON ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2023 - 4).
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 277,761 | 321,071
| Other debtors | 648 | -
|  | 278,409 | 321,071
| Amounts owed by group undertakings are interest free, repayable on demand and unsecured.
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 42,132 | 27,449
|  | 42,132 | 27,449
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 621,168 | 620,000
| Other taxation and social security | 5,008 | 31,397
| Accruals and deferred income | 2,400 | 2,200
|  | 628,576 | 653,597
| Amounts owed to group undertakings are interest free, repayable on demand and unsecured.
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ENKALON ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Controlling party
The immediate and ultimate parent undertaking of the company is Errigal Contracts Group Limited, a company registered in the Republic of Ireland. The smallest and largest undertaking of which the company is a member, and for which group financial statements are prepared is Errigal Contracts Group Limited, a company incorporated in the Republic of Ireland. Group financial statements for this company are prepared and are available to the public from the company's registered office. Mr Damien Treanor and Mr Cormac McCloskey are considered to be the ultimate controlling parties of Errigal Contracts Group Limited by virtue of their shareholding in the parent company.
8. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 9 September 2025 by Teresa Campbell (Senior statutory auditor) on behalf of AAB Group Accountants Limited.
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