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COMPANY REGISTRATION NUMBER: NI658636

Omega Crushing and Screening Limited

Filleted Abridged Financial Statements

31 March 2026

Omega Crushing and Screening Limited

Abridged Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 459,457 | 408,809

Current assets

Stocks | 2,011,720 | 1,534,801
Debtors | 299,447 | 731,843
Cash at bank and in hand | 203,889 | 62,147
| ------------ | ------------
| 2,515,056 | 2,328,791

Creditors: amounts falling due within one year | 3,995,080 | 2,939,140
| ------------ | ------------
Net current liabilities | 1,480,024 | 610,349
| ------------ | ---------
Total assets less current liabilities | ( 1,020,567) | ( 201,540)

Creditors: amounts falling due after more than one year | 50,980 | 79,160
| ------------ | ---------
Net liabilities | ( 1,071,547) | ( 280,700)
| ------------ | ---------

Capital and reserves

Called up share capital | 120 | 120
Profit and loss account | ( 1,071,667) | ( 280,820)
| ------------ | ---------
Shareholders deficit | ( 1,071,547) | ( 280,700)
| ------------ | ---------

These abridged 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 income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr Anthony Carlin
Director

Company registration number: NI658636

Omega Crushing and Screening Limited

Notes to the Abridged Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Unit 1 & 2, 36 Deverney Road, Omagh, County Tyrone, BT79 0ND.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company applies key judgements in valuing stock, which is a significant component of its financial statements. A review is performed at each reporting date to ensure that the carrying value of the stock is not higher than the recoverable amount. This impairment consideration involves judgement on market conditions and expected future costs.
Revenue recognition
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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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 | - | 10% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 15% reducing balance
| Equipment | - | 15 % straight line

Impairment of fixed assets
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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
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 stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
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 are 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.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2025: 15 ).
5. Tangible assets

| £
Cost |
At 1 April 2025 | 444,388
Additions | 101,082
| ---------
At 31 March 2026 | 545,470
| ---------
Depreciation |
At 1 April 2025 | 35,579
Charge for the year | 50,434
| ---------
At 31 March 2026 | 86,013
| ---------
Carrying amount |
At 31 March 2026 | 459,457
| ---------
At 31 March 2025 | 408,809
| ---------

6. Ultimate controlling party
Propel Industries Private Limited, a company registered in India, held the majority shareholding of Omega Crushing and Screening Limited at 31 March 2026.
Oriental Plants and Equipments Private Limited held the majority shareholding of Propel Industries Private Limited at 31 March 2026.
The directors regard Oriental Plants and Equipments Private Limited, a company registered in India, as the ultimate parent company.
In the opinion of the directors the ultimate controlling parties are Mr V Senthilkumar and Vidhya Sentilkumar who hold the controlling interests in Oriental Plants and Equipment Private Limited.
7. Summary audit opinion
The auditor's report dated 23 July 2026 was unqualified .
The senior statutory auditor was Shaun McElhinney , for and on behalf of Claremount .
8. Directors' advances, credits and guarantees
The directors advanced £210,000 to the company during the period and £50,000 was repaid to them. The remaining balance of £309,920 is owed to them at the end of the reporting period.
9. Related party transactions
During the year the company entered into the following transactions with related parties:

| Transaction value | Balance owed by/(owed to)
| 2026 | 2025 | 2026 | 2025
| £ | £ | £ | £
Northern Crusher Spares Ltd | (253,729) | 267,597 | 13,868 | 267,597
Sperrin Equipment Ltd | (79,000) | – | ( 79,000) | –
Kenly Management Services Ltd | (128,270) | – | ( 128,270) | –
Mad about Crushers Ltd | (80,000) | – | ( 80,000) | –
Primary Plant Sales Ltd | 114,747 | – | 114,747 | –
| --------- | --------- | --------- | ---------

Sperrin Equipment Ltd (incorporated in Northern Ireland), Kenly Management Services Ltd (incorporated in Ireland) and Mad about Crushers Ltd (incorporated in Northern Ireland) are minority shareholders of the company. Northern Crusher Spares Ltd (incorporated in Northern Ireland) and Primary Plant Sales Ltd (incorporated in Ireland) are controlled by directors of the company.