REGISTERED NUMBER: NI723746 (Northern Ireland)

Unaudited Financial Statements

for the period

15 November 2024 to 31 March 2026

for

CLERKIN EGGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

M Clerkin

B Clerkin

Registered office:

53 Deerpark Road

Derryheanlash

Roslea

Co. Fermanagh

BT92 7FB

Registered number:

NI723746 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

Fixed assets

Intangible assets

4

6,000

Tangible assets

5

1,229,309

1,235,309

Current assets

Debtors

6

101,320

Cash at bank

260,072

361,392

Creditors

Amounts falling due within one year

7

1,158,722

Net current liabilities

(797,330

)

Total assets less current liabilities

437,979

Creditors

Amounts falling due after more than one year

8

280,519

Net assets

157,460

Capital and reserves

Called up share capital

100

Retained earnings

157,360

157,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

M Clerkin - Director

1.	Statutory information

Clerkin Eggs Ltd 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.

2.	Accounting policies

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business of £6,000, is being amortized evenly over its estimated useful life of 5 years. It was agreed that there would be no charge in the first year following incorporation.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the period was 2 .

4.	Intangible fixed assets

Goodwill

£

Cost

Additions

6,000

At 31 March 2026

6,000

Net book value

At 31 March 2026

6,000

5.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 15 November 2024

904,914

186,868

1,091,782

Additions

5,718

144,914

150,632

At 31 March 2026

910,632

331,782

1,242,414

Depreciation

Charge for period

-

13,105

13,105

At 31 March 2026

-

13,105

13,105

Net book value

At 31 March 2026

910,632

318,677

1,229,309

At 14 November 2024

904,914

186,868

1,091,782

6.

Debtors: amounts falling due within one year

£

Trade debtors

72,514

Other debtors

28,806

101,320

7.

Creditors: amounts falling due within one year

£

Bank loans and overdrafts

80,140

Hire purchase contracts

15,500

Trade creditors

95,612

Taxation and social security

3,180

Other creditors

964,290

1,158,722

8.

Creditors: amounts falling due after more than one year

£

Bank loans

239,186

Hire purchase contracts

41,333

280,519