Columbanus Enterprises Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI021697

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		79,727		86,120

			79,727		86,120
CURRENT ASSETS
Debtors		-		2,439
Cash at bank and in hand		100,490		116,863

		100,490		119,302
Creditors: Amounts Falling Due Within One Year		(43,637 )		(1,808 )

NET CURRENT ASSETS (LIABILITIES)			56,853		117,494

TOTAL ASSETS LESS CURRENT LIABILITIES			136,580		203,614

Creditors: Amounts Falling Due After More Than One Year			-		(14,760 )

NET ASSETS			136,580		188,854

RESERVES
Other reserves			160,481		160,481
Income and Expenditure Account			(23,901 )		28,373

MEMBERS' FUNDS			136,580		188,854

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Columbanus Enterprises Limited

Abridged Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

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 Income and Expenditure Account.

All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr P Scullion

Director

30 October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Columbanus Enterprises Limited is a private company, limited by guarantee, incorporated in Northern Ireland, registered number NI021697 . The registered office is 28 York Lane, Belfast, BT1 2LY.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Freehold	2% Straight Line
Fixtures & Fittings	15% Reducing Balance

2.4. Government Grant

Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Columbanus Enterprises Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 July 2024	312,426

As at 30 June 2025	312,426

Depreciation
As at 1 July 2024	226,306
Provided during the period	6,393

As at 30 June 2025	232,699

Net Book Value
As at 30 June 2025	79,727

As at 1 July 2024	86,120

5. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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