CONSARC DESIGN GROUP LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: NI022499

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		64,895		28,150

			64,895		28,150
CURRENT ASSETS
Stocks		88,664		66,518
Debtors		1,664,861		1,906,673
Cash at bank and in hand		940,653		1,326,888

		2,694,178		3,300,079
Creditors: Amounts Falling Due Within One Year		(2,004,715 )		(2,041,257 )

NET CURRENT ASSETS (LIABILITIES)			689,463		1,258,822

TOTAL ASSETS LESS CURRENT LIABILITIES			754,358		1,286,972

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,334 )		-

NET ASSETS			740,024		1,286,972

CAPITAL AND RESERVES
Called up share capital	5		20,020		25,030
Capital redemption reserve			49,970		44,970
Profit and Loss Account			670,034		1,216,972

SHAREHOLDERS' FUNDS			740,024		1,286,972

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CONSARC DESIGN GROUP LIMITED

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Brian Madden Director	Mrs Bronagh Lynch Director
8 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CONSARC DESIGN GROUP LIMITED is a private company, limited by shares, incorporated in Northern Ireland, registered number NI022499 . The registered office is 4 Cromac Quay, Ormeau Road, Belfast, BT7 2JD, Belfast, Antrim, BT7 2JD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% Straight Line
Plant & Machinery	33% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	33% Straight Line

2.5. Stocks and Work in Progress

In the nature of the business, most projects extend over one to two years and although some do not extend for more than one year they tend to be regarded as long term in nature and are accounted for under this principle. Amounts recoverable on contracts which are included in debtors, are gross earnings less payments issued on account. Long term work in progress is stated at total costs incurred, net amounts transferred to the Profit and Loss account in respect of work carried out to date, less foreseeable losses. Cost for this purpose includes the prime cost of staff time and where the contract is beyond initial development stages, overheads other than those relating to the general administration of the business. Attributable profit is recognised according to the degree of completion of the contract on a basis consistent with industry practice. The degree of completion is assessed by the directors due to their specialist knowledge.

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CONSARC DESIGN GROUP LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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CONSARC DESIGN GROUP LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 41 (2024: 41)

4. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	674,830
Additions	56,651

As at 31 August 2025	731,481

Depreciation
As at 1 September 2024	646,680
Provided during the period	19,906

As at 31 August 2025	666,586

Net Book Value
As at 31 August 2025	64,895

As at 1 September 2024	28,150

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20,020	25,030

6. Capital Commitments

As at 31 August 2024, the Company had no capital commitments (2023: Nil).

7. Post Balance Sheet Events

The management has evaluated subsequent events occurring after the balance sheet date and up to the date of approval of the financial statements. Based on this evaluation, there have been no events that require adjustment to or disclosure in the financial statements for the year ended 31 August 2024.

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