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UHY HACKER YOUNG FITCH LIMITED
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number NI051815
(Northern Ireland)

# Company Information

For the year ended 31 March 2026

Directors | S S McCullough
| M C Fitch

Company secretaries | G B Fitch
| K Doherty

Registered office | Suite 2.06, Custom House Custom House Square
| Belfast
| BT1 3ET

Registered number | NI051815

Accountant | UHY Hacker Young Fitch
| Suite 2.06
| Custom House
| Custom House Square
| Belfast
| Northern Ireland
| BT1 3ET

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 5 |
52,285
63,525
Investments
| 6 |
2
2
52,287
63,527
Current assets
Debtors
| 7 |
455,050
340,154
Cash at bank and in hand
500,477
450,482
955,527
790,636
Creditors
Amounts falling due within one year
| 8 |
(622,926)
(619,265)
(622,926)
(619,265)
Net current assets (liabilities)
332,601
171,371
Total assets less current liabilities
384,888
234,898
Provisions for liabilities
| 9 |
15,112
(15,881)
Net assets (liabilities)
400,000
219,017
Capital and reserves
Called up share capital
104
104
Profit and loss account
399,896
218,913
Total equity
400,000
219,017

The company is a private company limited by shares and registered in Northern Ireland. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2026 and are signed on its behalf by:

M C Fitch M C Fitch Director |

Company registration number NI051815

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. 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.

Revenue 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.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.4. Finance costs

Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

### 2.5. Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

### 2.6. Interest receivable

Interest income is recognised using the effective interest rate method.

### 2.7. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.8. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.9. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Motor vehicles
10
Straight-line
Fixtures and fittings
20
Reducing balance
Office and computer equipment
20
Reducing balance

### 2.10. Investments

Investments in subsidiaries, associates, and joint ventures are measured at cost less any accumulated impairment losses. Other investments in equity instruments that are publicly traded are measured at fair value, with changes in fair value recognised in the income statement. Other investments in equity instruments that are not publicly traded are measured at fair value unless this cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.

### 2.11. Financial instruments

### Election and recognition

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

### Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

### 2.12. Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

### 2.13. Trade and other creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

### 3. Employees

The average number of employees during the year was 11 (2025: 11).

### 4. Intangible assets

Goodwill
Total
£
£
Cost
At 1 April 2025
600,000
600,000
At 31 March 2026
600,000
600,000
Amortisation and impairment
At 1 April 2025
600,000
600,000
At 31 March 2026
600,000
600,000
Net book value
At 31 March 2026
-
-
At 31 March 2025
-
-

### 5. Tangible fixed assets

Motor vehicles
Fixtures and fittings
Office equipment
Total
£
£
£
£
Cost
At 1 April 2025
61,478
1,093
35,479
98,050
Additions
-
-
6,011
6,011
Disposals
-
-
(7,161)
(7,161)
At 31 March 2026
61,478
1,093
34,329
96,900
Depreciation and impairment
At 1 April 2025
15,739
219
18,567
34,525
Charge for the period
7,870
174
9,207
17,251
Disposals
-
-
(7,161)
(7,161)
At 31 March 2026
23,609
393
20,613
44,615
Net book value
At 31 March 2026
37,869
700
13,716
52,285
At 31 March 2025
45,739
874
16,912
63,525

### 6. Fixed asset investments

Other investments
Total
£
£
Cost
At 1 April 2025
2
2
At 31 March 2026
2
2
Impairment
At 31 March 2026
-
-
Net book value
At 31 March 2026
2
2
At 31 March 2025
2
2

### 7. Debtors

2026
2025
£
£
Trade debtors
375,329
232,229
Other debtors
33,308
59,489
Prepayments and accrued income
46,413
48,436
Total due within one year
455,050
340,154
Total due after one year
-
-
Total
455,050
340,154

### 8. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
9,076
7,178
Trade creditors
47,144
16,312
Other creditors
7,339
93,820
Directors loan account
127,091
279,929
Taxation and social security
269,957
189,396
Accruals and deferred income
162,319
32,630
Total
622,926
619,265

### 9. Provisions for liabilities

2026
2025
£
£
Deferred tax
(15,112)
15,881
Total
(15,112)
15,881

### 10. Financial instruments

Financial assets measured at fair value through profit or loss comprise cash and cash equivalents.

### 11. Pension commitments

The company operates a defined contribution pension scheme and the assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £43,823 (2025 - £28,062). At 31 March 2026 there were unpaid contributions of £1,355 (2025: £1,670) due to the fund, the balance of which is included within Other creditors.

### 12. Related party transactions

During the year the company entered into transactions, in the ordinary course of business with other related parties. Transactions entered into and trading balances outstanding at 31 March 2026, are as follows:

Terms and conditions of transactions with related parties

Sales and purchases between related parties are made at normal market prices. Outstanding balances with entities are unsecured, interest is payable at a rate of 0% to 20% and cash settlement is expected within 60 days of invoice. The Company has not provided or benefited from any guarantees for any related party receivables or payables. During the year ended 31 March 2026, the Company has not made any provision for doubtful debts relating to amounts owed by related parties (2025: £nil).

Key management personnel

All directors who have authority and responsibility for planning, directing and controlling the activities of the Company are considered to be key management personnel. Total payments in respect of these individuals is £172,799 (2025: £203,017). At the balance sheet date, the company balance owed to key management personnel is £127,091 (2025: £279,929).

### 13. Controlling party

No individual shareholder holds a majority of voting rights. Therefore, there is no ultimate controlling party by virtue of shareholding.