REGISTERED NUMBER: NI057167 (Northern Ireland)

SARCON (NO. 190) LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Des Nugent

REGISTERED OFFICE:

16 Fairhill Road

Cookstown

Co. Tyrone

BT80 8AG

REGISTERED NUMBER:

NI057167 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

36-38 Northland Row

Dungannon

Co. Tyrone

BT71 6AP

NON-CURRENT ASSETS

Property, plant and equipment

5

87,249

31,332

CURRENT ASSETS

Receivables: amounts falling due within one year

6

52,177

93,331

Cash at bank

15,618

137,514

67,795

230,845

PAYABLES

Amounts falling due within one year

7

(86,458

)

(91,277

)

NET CURRENT (LIABILITIES)/ASSETS

(18,663

)

139,568

TOTAL ASSETS LESS CURRENT LIABILITIES

68,586

170,900

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

68,584

170,898

SHAREHOLDERS' FUNDS

68,586

170,900

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

Des Nugent - Director

1.	STATUTORY INFORMATION

SARCON (NO. 190) LIMITED is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks.

Share capital

Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

9,448

5,264

57,398

72,110

Additions

-

-

85,000

85,000

At 31 December 2024

9,448

5,264

142,398

157,110

DEPRECIATION

At 1 January 2024

4,926

2,669

33,183

40,778

Charge for year

1,130

649

27,304

29,083

At 31 December 2024

6,056

3,318

60,487

69,861

NET BOOK VALUE

At 31 December 2024

3,392

1,946

81,911

87,249

At 31 December 2023

4,522

2,595

24,215

31,332

6.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade receivables

24,725

24,677

Amounts owed by group undertakings

22,517

59,421

Other receivables

4,935

9,233

52,177

93,331

7.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade payables

300

6,541

Amounts owed to group undertakings

33,463

-

Taxation and social security

377

(1,184

)

Other payables

52,318

85,920

86,458

91,277

The amounts owed to the group undertakings are interest free and repayable on demand.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

2

Ordinary shares

1

2

2