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Registered number: NI693681 ENKALON DEVELOPMENTS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
ENKALON DEVELOPMENTS LIMITED REGISTERED NUMBER: NI693681 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,535,010 |  | 2,249,137
|  |  | 2,535,010 |  | 2,249,137
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 328,721 |  | 407,278 |
Cash at bank and in hand | 6 | 13,938 |  | 100 |
|  | 342,659 |  | 407,378 |
Creditors: amounts falling due within one year | 7 | (2,881,456) |  | (2,658,415) |
Net current liabilities |  |  | (2,538,797) |  | (2,251,037)
Total assets less current liabilities |  |  | (3,787) |  | (1,900)
Net liabilities |  |  | (3,787) |  | (1,900)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (3,887) |  | (2,000)
|  |  | (3,787) |  | (1,900)
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.
Cormac McCloskey
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
ENKALON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Enkalon Developments Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is 181 Pollys Brae Road, Dungiven, Londonderry, 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 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Land | - | Nil
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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 DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2023 - 0).
4. | Tangible fixed assets
|  | Land
|  | £
| Cost or valuation |
| At 1 January 2024 | 2,249,137
| Additions | 285,873
| At 31 December 2024 | 2,535,010
| Net book value |
| At 31 December 2024 | 2,535,010
| At 31 December 2023 | 2,249,137
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 328,721 | 407,278
|  | 328,721 | 407,278
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 13,938 | 100
|  | 13,938 | 100
Page 3
ENKALON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 2,964 | -
| Amounts owed to group undertakings | 2,870,192 | 2,656,415
| Accruals and deferred income | 8,300 | 2,000
|  | 2,881,456 | 2,658,415
| Amounts owed to group undertakings are interest free, unsecured and repayable on demand.
8. | Contingent liabilities
The company has provided an unlimited guarantee, supported by a mortgage debenture incorporating a fixed and floating charge over all company assets in relation to certain bank borrowings of a related undertaking.
9. | 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 by virtue of their shareholding in the parent company.
10. | 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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