BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The Principal activity of the company is Investment Holding 12 February 2026 0 0 NI605405 2025-12-31 NI605405 2024-12-31 NI605405 2023-12-31 NI605405 2025-01-01 2025-12-31 NI605405 2024-01-01 2024-12-31 NI605405 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI605405 uk-curr:Euro 2025-01-01 2025-12-31 NI605405 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 NI605405 uk-core:ShareCapital 2025-12-31 NI605405 uk-core:ShareCapital 2024-12-31 NI605405 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 NI605405 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI605405 uk-bus:FRS102 2025-01-01 2025-12-31 NI605405 uk-core:CostValuation 2025-12-31 NI605405 2025-01-01 2025-12-31 NI605405 uk-bus:Director1 2025-01-01 2025-12-31 NI605405 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:EUR xbrli:shares

Company Registration Number: NI605405

E. Heffernan Consultant Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

E. Heffernan Consultant Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The Principal activity of the company is Investment Holding

Results and Dividends

The profit for the financial year amounted to €0.00 (2024 - €0.00).

Directors

The directors who served during the financial year are as follows:

Mr. Eric Heffernan

Mrs. Susan Heffernan

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Articles of Association, the directors retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Eric Heffernan

Director

12 February 2026

E. Heffernan Consultant Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | € |  | €

Profit before taxation |  | - |  | -
Tax on profit |  | - |  | -
|  | ───────── |  | ─────────
Profit for the financial year |  | - |  | -
|  | ───────── |  | ─────────
Total comprehensive income |  | - |  | -
|  | ═════════ |  | ═════════

E. Heffernan Consultant Limited

Company Registration Number: NI605405

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | € |  | €
Fixed Assets

Investments |  | 5 | 1 |  | 1
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 1 |  | 1
Creditors: amounts falling due within one year |  |  | 98 |  | 98
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 99 |  | 99
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 100 |  | 100
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 100 |  | 100
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 12 February 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr. Eric Heffernan |  |  |  |  |
Director |  |  |  |  |

E. Heffernan Consultant Limited

RECONCILIATION OF SHAREHOLDERS' FUNDS

as at 31 December 2025

| Called up | Total
| share |
| capital |
| € | €
At 1 January 2024 | 100 | 100
| ───────── | ─────────
At 31 December 2024 | 100 | 100
| ───────── | ─────────
At 31 December 2025 | 100 | 100
| ═════════ | ═════════

E. Heffernan Consultant Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| E. Heffernan Consultant Limited is a company limited by shares incorporated in Northern Ireland.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.There have been no transitional adjustments made.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Cash Flow Statement because it is classified as a small company.
| Consolidated accounts
| The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Adoption of FRS 102
| This is the first set of financial statements prepared by E. Heffernan Consultant Limited in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”). The company transitioned from previously extant Irish and UK GAAP to FRS 102 as at 1 January 2014.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).

5. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | € | €
| Cost
| At 31 December 2025 | 1 | 1
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 1 | 1
|  | ═════════ | ═════════
| At 31 December 2024 | 1 | 1
|  | ═════════ | ═════════

6. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

7. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.