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 activities of the company are:                                                                                                                          
i) Research and development into bespoke equipment for the cleaning and recycling of water. The purpose of this research and development is to improve concept through wider industry.                                                      
ii) Renewable energy sector trading.
iii) Operating anaerobic digestion plant. 23 April 2026 1 1 NI602766 2025-12-31 NI602766 2024-12-31 NI602766 2023-12-31 NI602766 2025-01-01 2025-12-31 NI602766 2024-01-01 2024-12-31 NI602766 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI602766 uk-curr:PoundSterling 2025-01-01 2025-12-31 NI602766 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI602766 uk-bus:FullAccounts 2025-01-01 2025-12-31 NI602766 uk-bus:Director1 2025-01-01 2025-12-31 NI602766 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 NI602766 uk-bus:Agent1 2025-01-01 2025-12-31 NI602766 uk-core:ShareCapital 2025-12-31 NI602766 uk-core:ShareCapital 2024-12-31 NI602766 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI602766 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI602766 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 NI602766 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI602766 uk-bus:FRS102 2025-01-01 2025-12-31 NI602766 uk-core:PlantMachinery 2025-01-01 2025-12-31 NI602766 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 NI602766 uk-core:WithinOneYear 2025-12-31 NI602766 uk-core:WithinOneYear 2024-12-31 NI602766 uk-core:WithinOneYear 2025-12-31 NI602766 uk-core:WithinOneYear 2024-12-31 NI602766 2025-01-01 2025-12-31 NI602766 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Company Registration Number: NI602766
 
 
Lock-Hart Environmental Ltd
 
Unaudited Financial Statements
 
for the financial year ended 31 December 2025
Lock-Hart Environmental Ltd
DIRECTOR AND OTHER INFORMATION

 
Director Brian Lockhart
 
 
Company Registration Number NI602766
 
 
Registered Office and Business Address 21 Searce Lane
Newry
Co. Armagh
BT35 6LY
Northern Ireland
 
 
Accountants MG accountants
(Portadown)
25-27 Carleton Street
Portadown
Co. Armagh
BT62 3EP
Northern Ireland
 
 
Bankers Ulster Bank
  86 Hill Street
  Newry
  Co. Armagh
  BT34 1BT
  United Kingdom



Lock-Hart Environmental Ltd
Company Registration Number: NI602766
BALANCE SHEET
as at 31 December 2025

2025 2024
Notes £ £
 
Creditors: amounts falling due within one year 5 (22,090) (20,091)
───────── ─────────
Net Current Liabilities (22,090) (20,091)
───────── ─────────
Total Assets less Current Liabilities (22,090) (20,091)
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings (22,190) (20,191)
───────── ─────────
Equity attributable to owners of the company (22,090) (20,091)
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.
           
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 director confirms 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 director acknowledges 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 Director and authorised for issue on 23 April 2026
           
           
           
________________________________          
Brian Lockhart          
Director          
           



Lock-Hart Environmental Ltd
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2025

   
1. General Information
 
Lock-Hart Environmental Ltd 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 provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
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.
 
Turnover

Turnover comprises the invoice value of services provided by the company, exclusive of value added tax.

Turnover is measured at the fair value of the consideration received or receivable for services rendered. The company recognises turnover when the service has been provided in full.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 15% Straight line
  Fixtures, fittings and equipment - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
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.
 
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.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
 
  2025 2024
  Number Number
 
Directors 1 1
  ═════════ ═════════
         
4. Tangible assets
  Plant and Fixtures, Total
  machinery fittings and  
    equipment  
  £ £ £
Cost or Valuation
At 1 January 2025 555 1,448 2,003
  ───────── ───────── ─────────
 
At 31 December 2025 555 1,448 2,003
  ───────── ───────── ─────────
Depreciation
At 1 January 2025 555 1,448 2,003
  ───────── ───────── ─────────
 
At 31 December 2025 555 1,448 2,003
  ───────── ───────── ─────────
Net book value
At 31 December 2025 - - -
  ═════════ ═════════ ═════════
       
5. Creditors 2025 2024
Amounts falling due within one year £ £
 
Bank overdrafts 5,027 4,982
Bank loan 440 1,735
Amounts owed to connected parties (Note 6) 4,023 2,877
Director's current account 2,483 450
Other creditors 8,797 8,797
Accruals 1,320 1,250
  ───────── ─────────
  22,090 20,091
  ═════════ ═════════
           
6. Related party transactions
 
The following amounts are due to other connected parties:
      2025 2024
      £ £
 
Connex Renewables Limited     4,023 2,877
      ═════════ ═════════
 
In the opinion of the director these amounts arise in the ordinary course of business and the terms of the amounts due are in accordance with the terms ordinarily offered by the company.