REGISTERED NUMBER: NI624155 (Northern Ireland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

ER Hillcrest Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs S McIlroy

K McIlroy

REGISTERED OFFICE:

24 Divernagh Road Bessbrook

Newry

Down

BT35 7BW

REGISTERED NUMBER:

NI624155 (Northern Ireland)

ACCOUNTANTS:

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

15 December 2025

FIXED ASSETS

Tangible assets

4

471,019

488,973

CURRENT ASSETS

Stocks

-

3,600

Debtors

5

6,000

38,084

Cash at bank and in hand

14,064

100

20,064

41,784

CREDITORS

Amounts falling due within one year

6

216,553

160,934

NET CURRENT LIABILITIES

(196,489

)

(119,150

)

TOTAL ASSETS LESS CURRENT LIABILITIES

274,530

369,823

CREDITORS

Amounts falling due after more than one year

7

(112,765

)

(183,832

)

PROVISIONS FOR LIABILITIES

(33,994

)

-

NET ASSETS

127,771

185,991

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

127,671

185,891

127,771

185,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

K McIlroy - Director

1.	STATUTORY INFORMATION

ER Hillcrest 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

410,195

358,583

1,886

770,664

Additions

-

41,400

5,290

46,690

At 31 March 2025

410,195

399,983

7,176

817,354

DEPRECIATION

At 1 April 2024

115,715

164,970

1,006

281,691

Charge for year

16,408

47,002

1,234

64,644

At 31 March 2025

132,123

211,972

2,240

346,335

NET BOOK VALUE

At 31 March 2025

278,072

188,011

4,936

471,019

At 31 March 2024

294,480

193,613

880

488,973

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,000

38,084

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

77,365

79,705

Hire purchase contracts

13,093

7,210

Trade creditors

11,059

11,402

Taxation and social security

50,211

39,170

Other creditors

64,825

23,447

216,553

160,934

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

94,948

176,632

Hire purchase contracts

17,817

7,200

112,765

183,832