Salta Services (NI) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI052079 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Salta Services (NI) Limited

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs M K Gilmore

Ms G Sherry-Bingham

SECRETARY:

Ms G Sherry-Bingham

REGISTERED OFFICE:

7 Bachelors Walk

Lisburn

Co. Antrim

BT28 1XJ

REGISTERED NUMBER:

NI052079 (Northern Ireland)

ACCOUNTANTS:

Lynn Drake & Co Ltd

Chartered Accountants

1st Floor

34 B-D Main Street

Moira

Co. Armagh

BT67 0LE

FIXED ASSETS

Tangible assets

5

-

704

Investment property

6

119,490

120,194

CURRENT ASSETS

Cash at bank

10

26

CREDITORS

Amounts falling due within one year

7

110,314

109,774

NET CURRENT LIABILITIES

(110,304

)

(109,748

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,186

10,446

RESERVES

Income and expenditure account

9,186

10,446

9,186

10,446

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 surplus or deficit 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Ms G Sherry-Bingham - Director

Mrs M K Gilmore - Director

1.	STATUTORY INFORMATION

Salta Services (NI) Limited is a private company, limited by guarantee , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year.

In respect of long-term contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by the stage of completion.

Tangible fixed assets

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

Fixtures and fittings

-

20% on Reducing Balance

Equipment

-

20% on Reducing Balance

Tangible Fixed Assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in surplus or deficit.

Financial instruments

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment ar recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 2 ).

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

3,787

14,304

18,091

DEPRECIATION

At 1 April 2025

3,787

13,600

17,387

Charge for year

-

704

At 31 March 2026

3,787

14,304

18,091

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

704

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

119,490

NET BOOK VALUE

At 31 March 2026

119,490

At 31 March 2025

119,490

During the year ended 31 March 2015 the company purchased an investment property at 7 Bachelors Walk, Lisburn, Co Antrim, BT28 1XJ. At 31 March 2023 the property has been valued at cost plus associated fees on purchase.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Atlas Womens Centre

109,774

106,954

Accruals and deferred income

540

2,820

110,314

109,774

8.	RELATED PARTY DISCLOSURES

Salta Services (NI) Limited is the landlord of Atlas Womens Centre.

Atlas Womens Centre is a registered charity in Northern Ireland. At 31 March 2026 Salta Services (NI) Limited had a loan balance of £109,774 owed to Atlas Womens Centre.

9.	LIMITED BY GUARANTEE

Salta Services (NI) Limited is a company limited by guarantee and accordingly does not have a share capital. Each member of the company has undertaken to contribute such amounts as will be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member or within one year after he or she ceases to be a member.