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Company registration number: NI051067
H. McLARNON & SON LTD
Unaudited filleted financial statements
30 June 2025
H. McLARNON & SON LTD
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
H. McLARNON & SON LTD
Directors and other information

| Directors | Mr Ciaran McLarnon | (Resigned 4 December 2024)
|  | Ms Keely McLarnon |
|  | Mr Christopher McLarnon |
| Company number | NI051067 |
| Registered office | 85 Deerfin Road |
|  | Ballymena |
|  | Co Antrim |
|  | BT43 4HR |
| Business address | 85 Deerfin Road |
|  | Ballymena |
|  | Co Antrim |
|  | BT42 4HR |
| Accountants | Mooney Matthews |
|  | Suites XO Formation Works |
|  | 2 Edenaveys Estate |
|  | Edenaveys Road |
|  | Armagh |
|  | BT60 1NF |

| Bankers | AIB NI
|  | 78 Wellington Street
|  | Ballymena
|  | Co Antrim
|  | BT43 6AF

H. McLARNON & SON LTD
Report to the board of directors on the preparation of the
unaudited statutory financial statements of H. McLARNON & SON LTD
Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H. McLARNON & SON LTD for the year ended 30 June 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
Our work has been undertaken in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie.
Mooney Matthews
Chartered Accountants & Registered Auditors
Suites XO Formation Works
2 Edenaveys Estate
Edenaveys Road
Armagh
BT60 1NF
25 February 2026
H. McLARNON & SON LTD
Statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | 376,142 |  |  |  | 472,858 |  |
Tangible assets |  |  | 637,810 |  |  |  | 364,463 |  |
Investments |  | 7 | 6,665 |  |  |  | 6,665 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 1,020,617 |  |  |  | 843,986
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 278,084 |  |  |  | 260,793 |  |
Debtors |  | 8 | 2,460,149 |  |  |  | 2,629,407 |  |
Cash at bank and in hand |  |  | 55,254 |  |  |  | 56,583 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2,793,487 |  |  |  | 2,946,783 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 9 | ( 1,329,626) |  |  |  | ( 1,320,035) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,463,861 |  |  |  | 1,626,748
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 2,484,478 |  |  |  | 2,470,734
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 10 |  |  | ( 129,784) |  |  |  | ( 166,644)
Provisions for liabilities |  |  |  |  | ( 26,860) |  |  |  | ( 65,426)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 2,327,834 |  |  |  | 2,238,664
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 2,327,734 |  |  |  | 2,238,564
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 2,327,834 |  |  |  | 2,238,664
|  |  |  |  | _______ |  |  |  | _______

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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 February 2026 , and are signed on behalf of the board by:
Mr Christopher McLarnon Ms Keely McLarnon
Director Director
Company registration number: NI051067
H. McLARNON & SON LTD
Statement of changes in equity
Year ended 30 June 2025

|  | Called up share capital | Profit and loss account | Total |  |  |  |  |
|  | £ | £ | £ |  |  |  |  |
At 1 July 2023 |  | 100 | 1,628,884 | 1,628,984 |  |  |  |  |
Profit for the year |  |  | 609,680 | 609,680 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - | 609,680 | 609,680 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
At 30 June 2024 and 1 July 2024 |  | 100 | 2,238,564 | 2,238,664 |  |  |  |  |
Profit for the year |  |  | 89,170 | 89,170 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - | 89,170 | 89,170 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |
At 30 June 2025 |  | 100 | 2,327,734 | 2,327,834 |  |  |  |  |
|  | _______ | _______ | _______ |  |  |  |  |

H. McLARNON & SON LTD
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 85 Deerfin Road, Ballymena, Co Antrim, BT43 4HR.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
On 11 March 2020, the World Health Organisation declared a global pandemic in relation to Covid 19and on the 23 March 2020 the UK government imposed lockdown measures which have had asignificant impact on the economy generally and on H. McLarnon & Son Ltd for a period of time. The director has reviewed the company business operations and secured significant working capital to finance increased demand and implement further safe working practices. The director will continue to monitor developments and take mitigating action as needed. Nonetheless he remains confident that the strength of the companys products together with the strength of its customers will enable it to trade successfully through these difficult times and accordingly they will continue to adoptthe going concern basis when preparing the financial statements.
Judgements and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The director believes (a) There are no critical judgements in applying the company's accounting policies and (b) There are no key accounting estimates and assumptions in applying the company's accounting policies.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20 % | straight line
| Fittings fixtures and equipment | - | 20 % | straight line
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Construction contracts
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Debtors and Creditors receviable / payable within one year
Debtors and creditors with no stated interest rate and receviable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Loans and Borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 28 (2024: 10 ).
5. Intangible assets

|  | Goodwill | Other intangible assets | Total |  |  |
|  | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 278,273 | 967,158 | 1,245,431 |  |  |
|  | _______ | _______ | _______ |  |  |
| Amortisation |  |  |  |  |  |
| At 1 July 2024 | 278,273 | 494,300 | 772,573 |  |  |
| Charge for the year | - | 96,716 | 96,716 |  |  |
|  | _______ | _______ | _______ |  |  |
| At 30 June 2025 | 278,273 | 591,016 | 869,289 |  |  |
|  | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 June 2025 | - | 376,142 | 376,142 |  |  |
|  | _______ | _______ | _______ |  |  |
| At 30 June 2024 | - | 472,858 | 472,858 |  |  |
|  | _______ | _______ | _______ |  |  |

Carrying amount
Carrying amount
6. Tangible assets

|  | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |  |
|  | £ | £ | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |  |  |
| At 1 July 2024 | 892,360 | 125,497 | 271,699 | 1,289,556 |  |  |  |  |
| Additions | 442,628 | 2,283 | 20,700 | 465,611 |  |  |  |  |
| Disposals | ( 40,000) | - | - | ( 40,000) |  |  |  |  |
|  | _______ | _______ | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 1,294,988 | 127,780 | 292,399 | 1,715,167 |  |  |  |  |
|  | _______ | _______ | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |  |  |
| At 1 July 2024 | 706,323 | 124,428 | 94,342 | 925,093 |  |  |  |  |
| Charge for the year | 141,780 | 970 | 49,514 | 192,264 |  |  |  |  |
| Disposals | ( 40,000) | - | - | ( 40,000) |  |  |  |  |
|  | _______ | _______ | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 808,103 | 125,398 | 143,856 | 1,077,357 |  |  |  |  |
|  | _______ | _______ | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |  |  |
| At 30 June 2025 | 486,885 | 2,382 | 148,543 | 637,810 |  |  |  |  |
|  | _______ | _______ | _______ | _______ |  |  |  |  |
| At 30 June 2024 | 186,037 | 1,069 | 177,357 | 364,463 |  |  |  |  |
|  | _______ | _______ | _______ | _______ |  |  |  |  |

Obligations under finance leases
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

|  | Plant and machinery |  |  |  |  |  |  |
|  | £ |  |  |  |  |  |  |
| At 30 June 2025 | 309,831 |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |
| At 30 June 2024 | 279,928 |  |  |  |  |  |  |
|  | _______ |  |  |  |  |  |  |

7. Investments

|  | Loans to group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 6,665 | 6,665 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 June 2025 | 6,665 | 6,665 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 June 2024 | 6,665 | 6,665 |  |  |  |
|  | _______ | _______ |  |  |  |

8. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 980,112 | 891,893
| Other debtors |  | 1,480,037 | 1,737,514
|  |  | _______ | _______
|  |  | 2,460,149 | 2,629,407
|  |  | _______ | _______

9. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 11,364 | 21,584
| Trade creditors |  | 1,037,460 | 1,101,234
| Corporation tax |  | 17,770 | 16,875
| Social security and other taxes |  | 62,985 | 47,058
| Other creditors |  | 200,047 | 133,284
|  |  | _______ | _______
|  |  | 1,329,626 | 1,320,035
|  |  | _______ | _______

10. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 129,784 | 166,644
|  |  | _______ | _______

11. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Christopher McLarnon | 93,022 | 9,000 | 102,022 |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Christopher McLarnon | 43,022 | 50,000 | 93,022 |  |  |
|  | _______ | _______ | _______ |  |  |

The company did not charge interest on the balance outstanding by the director at year end.