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Company Registration No. NI628234 (Northern Ireland)
S.L.C.M.S.S LTD Unaudited accounts for the year ended 31 December 2025
S.L.C.M.S.S LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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S.L.C.M.S.S LTD Company Information for the year ended 31 December 2025
Directors
Linda A Stewart Shane G Stewart
Secretary
Shane G Stewart
Company Number
NI628234 (Northern Ireland)
Registered Office
Stewarts Butchers 26 Church St Enniskillen Fermaangh BT74 7EJ N Ireland
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Accountants' report to the Board of Directors on the unaudited financial statements of S.L.C.M.S.S LTD for the year ended 31 December 2025
In accordance with our engagement letter dated 1 March 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 12 May 2026
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S.L.C.M.S.S LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
531,136
557,130
Current assets
Inventories
27,000
19,500
Debtors
6
24,138
20,710
Cash at bank and in hand
107,524
111,313
158,662
151,523
Creditors: amounts falling due within one year
7
(464,037)
(588,250)
Net current liabilities
(305,375)
(436,727)
Net assets
225,761
120,403
Capital and reserves
Called up share capital
100
100
Profit and loss account
225,661
120,303
Shareholders' funds
225,761
120,403
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by
Shane G Stewart Director Company Registration No. NI628234
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S.L.C.M.S.S LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
S.L.C.M.S.S LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI628234. The registered office is Stewarts Butchers, 26 Church St, Enniskillen, Fermaangh, BT74 7EJ, N Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Plant & machinery
25% Reducung Balance
Motor vehicles
15% Reducung Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
375,000
At 31 December 2025
375,000
Amortisation
At 1 January 2025
375,000
At 31 December 2025
375,000
Net book value
At 31 December 2025
-
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S.L.C.M.S.S LTD Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
565,369
197,929
97,160
860,458
Additions
-
1,369
-
1,369
At 31 December 2025
565,369
199,298
97,160
861,827
Depreciation
At 1 January 2025
89,504
154,798
59,026
303,328
Charge for the year
11,307
10,336
5,720
27,363
At 31 December 2025
100,811
165,134
64,746
330,691
Net book value
At 31 December 2025
464,558
34,164
32,414
531,136
At 31 December 2024
475,865
43,131
38,134
557,130
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
5,972
7,048
Trade debtors
18,010
13,506
Other debtors
156
156
24,138
20,710
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
34,741
78,936
Trade creditors
189,613
202,519
Taxes and social security
57,223
20,135
Other creditors
-
60,000
Loans from directors
158,982
207,180
Accruals
23,478
19,480
464,037
588,250
8
Average number of employees
During the year the average number of employees was 24 (2024: 24).
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