CENI Antrim Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI636092 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

CENI Antrim Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M I Shields

REGISTERED OFFICE:

43 Lockview Road

Belfast

BT9 5FJ

REGISTERED NUMBER:

NI636092 (Northern Ireland)

ACCOUNTANTS:

BMK Accounting Limited

43 Lockview Road

Belfast

Antrim

BT9 5FJ

CURRENT ASSETS

Debtors

5

3,512,151

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,512,151

CREDITORS

Amounts falling due after more than one
year

6

5,750,000

NET LIABILITIES

(2,237,849

)

(2,237,849

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(2,237,850

)

(2,237,850

)

(2,237,849

)

(2,237,849

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

M I Shields - Director

1.	STATUTORY INFORMATION

CENI Antrim Company Limited is a private company, limited by shares , 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 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Going concern

The company did not trade during the period and had net liabilities of £2,237,849 (2024 - £2,237,849).

The director has reviewed the company's circumstances and believes it is reasonable to expect the company to continue in existence for the foreseeable future.

This is the basis upon which the director has adopted the going concern basis in the preparation

of these financial statements.

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 are recognised in the profit and loss account in other administrative expenses.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Amounts owed by group undertakings

3,512,151

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Amounts owed to group undertakings

5,750,000

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemptions contained in FRS 102 Section 1A not to disclose transactions with entities that are part of the CENI Limited group of companies.

The company was under the control of CENI Limited throughout the current period. MI Shields was also a director of CENI Limited during the period.

8.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is CENI Limited, a company registered in Northern

Ireland. The directors consider the Shields family to be the ultimate controlling party.