REGISTERED NUMBER: NI001944 (Northern Ireland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CONSTRUCTION EMPLOYERS FEDERATION

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

M Kelly

D P Lavery

I Lowry

G Loye

M J O'Kane

M O Spence

B P Vaughan

SECRETARY:

D Fry

REGISTERED OFFICE:

143 Malone Road

Belfast

BT9 6SX

REGISTERED NUMBER:

NI001944 (Northern Ireland)

AUDITORS:

Baker Tilly Mooney Moore

Statutory Auditors

17 Clarendon Road

Belfast

BT1 3BG

BANKERS:

Danske Bank

Donegall Square West

Belfast

BT1 6JS

SOLICITORS:

Mills Selig

21 Arthur Street

Belfast

BT1 4GA

FIXED ASSETS

Tangible assets

4

346,329

356,787

Investments

5

312,586

490,316

658,915

847,103

CURRENT ASSETS

Debtors

6

74,349

119,712

Cash at bank and in hand

1,061,307

732,221

1,135,656

851,933

CREDITORS

Amounts falling due within one year

7

83,476

174,740

NET CURRENT ASSETS

1,052,180

677,193

TOTAL ASSETS LESS CURRENT LIABILITIES

1,711,095

1,524,296

PROVISIONS FOR LIABILITIES

28,394

36,685

NET ASSETS

1,682,701

1,487,611

RESERVES

Other reserves

387,568

387,568

Retained earnings

1,295,133

1,100,043

1,682,701

1,487,611

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 20 May 2026 and were signed on its behalf by:

M Kelly - Director

1.	STATUTORY INFORMATION

Construction Employers Federation 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.

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 as modified by the revaluation of certain assets.

Turnover

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

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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Presidential

badges

Fixtures,

Freehold

and

fittings

Computer

property

paintings

& equipment

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

691,236

2,094

250,408

54,935

998,673

Additions

2,000

-

6,379

6,718

15,097

Disposals

-

(600

)

-

-

(600

)

At 31 December 2025

693,236

1,494

256,787

61,653

1,013,170

DEPRECIATION

At 1 January 2025

380,915

-

209,060

51,911

641,886

Charge for year

13,864

-

6,902

4,189

24,955

At 31 December 2025

394,779

-

215,962

56,100

666,841

NET BOOK VALUE

At 31 December 2025

298,457

1,494

40,825

5,553

346,329

At 31 December 2024

310,321

2,094

41,348

3,024

356,787

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

490,316

Additions

57,931

Disposals

(263,575

)

Revaluations

27,914

At 31 December 2025

312,586

NET BOOK VALUE

At 31 December 2025

312,586

At 31 December 2024

490,316

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

312,586

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

22,122

37,428

Amounts owed by group undertakings

177

-

Other debtors

1,851

-

VAT

2,544

7,451

Prepayments and accrued income

47,655

74,833

74,349

119,712

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

12,017

21,970

Amounts owed to group undertakings

-

79,777

Tax

11,283

931

Other creditors

910

1,326

Accruals and deferred income

59,266

70,736

83,476

174,740

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Eimear Brown (Senior Statutory Auditor)

for and on behalf of Baker Tilly Mooney Moore

9.	RELATED PARTY DISCLOSURES

The following transactions with companies related by virtue of common directorship occurred during the

year:

2025

2024

£

£

Income

41,149

35,312

Salary recharges

364,238

290,056

Amounts due from related parties

2,910

5,013

Amounts due to related parties

-

79,777

The parties related to this entity are Construction Federation Services Limited and Construction Industry

Futures Limited; the companies are related by virtue of common directors.

10.	ULTIMATE CONTROLLING PARTY

As the Company is a Company limited by guarantee, the directors are considered to be the ultimate

controlling party by virtue of their position.