Company Registration No. NI621250 (Northern Ireland)
Anaecon Ltd
Unaudited accounts
for the year ended 31 March 2026
Anaecon Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
15,726
49,612
Investments
211,537
103,210
Cash at bank and in hand
309,982
225,275
Creditors: amounts falling due within one year
(134,140)
(119,973)
Net current assets
175,842
105,302
Total assets less current liabilities
403,105
258,124
Provisions for liabilities
Net assets
398,418
258,124
Called up share capital
2
2
Profit and loss account
398,416
258,122
Shareholders' funds
398,418
258,124
For the year ending 31 March 2026 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by
Dr. J M McLoughlin
Director
Company Registration No. NI621250
Anaecon Ltd
Notes to the Accounts
for the year ended 31 March 2026
Anaecon Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI621250. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road , Belfast, Antrim, BT3 9DE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
20% Straight Line
Fixed asset investments are held at cost less provision for any diminution in value.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of cosmetic goods and provision of medical services is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of medical 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.
The directors believe that Anaecon Ltd has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Anaecon Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
28,346
32,889
3,119
7,147
71,501
Additions
-
-
529
2,259
2,788
Disposals
-
(32,889)
-
-
(32,889)
At 31 March 2026
28,346
-
3,648
9,406
41,400
At 1 April 2025
13,567
2,192
1,558
4,572
21,889
Charge for the year
3,503
-
791
1,683
5,977
On disposals
-
(2,192)
-
-
(2,192)
At 31 March 2026
17,070
-
2,349
6,255
25,674
At 31 March 2026
11,276
-
1,299
3,151
15,726
At 31 March 2025
14,779
30,697
1,561
2,575
49,612
5
Investments
Other investments
Valuation at 1 April 2025
103,210
Fair value adjustments
26,304
Valuation at 31 March 2026
211,537
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
57,301
42,930
Other creditors
21,309
19,815
Loans from directors
46,762
47,298
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
1 Ordinary A shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).