BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Northern Ireland Food Chain Certification (NIFCC) is a certification body established by the Northern Ireland Agri-Food industry as a non-profit making service provider to the industry. NIFCC is accredited by the United Kingdom Accreditation Service (UKAS) to the International Product Certification Standard ISO 17065. The company’s remit is to provide product certification schemes which aim to provide consumers with assurances regarding the safety, wholesomeness and integrity of food and food products.

The company consider the results for the year in line with the planned budget. 7 August 2026 36 42 NI040263 2026-03-31 NI040263 2025-03-31 NI040263 2024-03-31 NI040263 2025-04-01 2026-03-31 NI040263 2024-04-01 2025-03-31 NI040263 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI040263 uk-curr:PoundSterling 2025-04-01 2026-03-31 NI040263 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI040263 uk-bus:FullAccounts 2025-04-01 2026-03-31 NI040263 uk-bus:Director1 2025-04-01 2026-03-31 NI040263 uk-bus:Director2 2025-04-01 2026-03-31 NI040263 uk-bus:Director3 2025-04-01 2026-03-31 NI040263 uk-bus:Director4 2025-04-01 2026-03-31 NI040263 uk-bus:Director5 2025-04-01 2026-03-31 NI040263 uk-bus:Director6 2025-04-01 2026-03-31 NI040263 uk-bus:Director7 2025-04-01 2026-03-31 NI040263 uk-bus:CompanySecretary1 2025-04-01 2026-03-31 NI040263 uk-bus:CompanySecretary2 2025-04-01 2026-03-31 NI040263 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 NI040263 uk-bus:Agent1 2025-04-01 2026-03-31 NI040263 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI040263 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI040263 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 NI040263 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI040263 uk-bus:FRS102 2025-04-01 2026-03-31 NI040263 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 NI040263 uk-bus:Audited 2025-04-01 2026-03-31 NI040263 uk-core:CurrentFinancialInstruments 2026-03-31 NI040263 uk-core:CurrentFinancialInstruments 2025-03-31 NI040263 uk-core:WithinOneYear 2026-03-31 NI040263 uk-core:WithinOneYear 2025-03-31 NI040263 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Company Registration Number: NI040263
 
 
Northern Ireland Food Chain Certification
(A company limited by guarantee, not having a share capital)
 
Financial Statements
 
for the financial year ended 31 March 2026
Northern Ireland Food Chain Certification
(A company limited by guarantee, not having a share capital)
DIRECTORS AND OTHER INFORMATION

 
Directors Mr William Henry (Appointed 14 November 2025)
Alison Pell
Crawford Wilson
George Mullan
Keith Wilson
Paul Reaney
Niall O'Donnell
 
 
Company Secretary Pearl Campbell (Appointed 5 August 2025)
Valerie McCann (Resigned 5 August 2025)
 
 
Company Registration Number NI040263
 
 
Registered Office and Business Address 1A Lissue Walk
Lissue Industrial Estate (East)
LISBURN
Co. Antrim
BT28 2LU
Northern Ireland
 
 
Independent Auditors MG accountants
(Portadown)
25-27 Carleton Street
Portadown
Co. Armagh
BT62 3EP
Northern Ireland
 
 
Bankers Ulster Bank Ltd
  11-16 Donegall Square East
  Belfast
  BT1 5UB
  United Kingdom
 
   
Solicitors Mills Selig
  21 Arthur Street
  Belfast
  BT1 4GA
  Northern Ireland



Northern Ireland Food Chain Certification
(A company limited by guarantee, not having a share capital)
Company Registration Number: NI040263
BALANCE SHEET
as at 31 March 2026

2026 2025
Notes £ £
 
Fixed Assets
Tangible assets 5 2,120 3,062
───────── ─────────
 
Current Assets
Debtors 6 211,971 266,029
Cash and cash equivalents 705,982 696,893
───────── ─────────
917,953 962,922
───────── ─────────
Creditors: amounts falling due within one year 8 (279,482) (357,770)
───────── ─────────
Net Current Assets 638,471 605,152
───────── ─────────
Total Assets less Current Liabilities 640,591 608,214
═════════ ═════════
 
Reserves
Retained surplus 640,591 608,214
───────── ─────────
Equity attributable to owners of the company 640,591 608,214
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.
           
Approved by the Board and authorised for issue on 7 August 2026 and signed on its behalf by
           
           
           
________________________________          
George Mullan          
Director          
           



Northern Ireland Food Chain Certification
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026

   
1. General Information
 
Northern Ireland Food Chain Certification is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 1A Lissue Walk, Lissue Industrial Estate (East), LISBURN, Co. Antrim, BT28 2LU, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover

Turnover comprises the invoice value of inspection and certification services supplied by the company, exclusive of value added tax.

Turnover is measured at the fair value of the consideration received or receivable for services rendered. The company recognises revenue upon completion of the services provided.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Office equipment - 33% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Investments
Current asset investments are recorded at fair value. Change in investment value due to investment performance are recognised as investment income in the company's profit and loss account.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
   
3. INFORMATION RELATING TO THE AUDITOR'S REPORT
 
The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.
 
The financial statements were audited by MG accountants.
The Auditor's Report was signed by Claire Garvey (Senior Statutory Auditor) for and on behalf of MG accountants on 7th August 2026.
 
       
4. Employees
 
The average monthly number of employees, excluding directors, during the financial year was 36, (2025 - 42).
 
  2026 2025
  Number Number
 
Employees (not including directors) 36 42
  ═════════ ═════════
       
5. Tangible assets
  Office Total
  equipment  
     
  £ £
Cost
At 1 April 2025 26,310 26,310
Additions 2,729 2,729
  ───────── ─────────
At 31 March 2026 29,039 29,039
  ───────── ─────────
Depreciation
At 1 April 2025 23,248 23,248
Charge for the financial year 3,671 3,671
  ───────── ─────────
At 31 March 2026 26,919 26,919
  ───────── ─────────
Net book value
At 31 March 2026 2,120 2,120
  ═════════ ═════════
At 31 March 2025 3,062 3,062
  ═════════ ═════════
       
6. Debtors 2026 2025
  £ £
 
Trade debtors 63,974 81,908
Prepayments and accrued income 147,997 184,121
  ───────── ─────────
  211,971 266,029
  ═════════ ═════════
       
7. Investments 2026 2025
  £ £
 
Investments 296,704 271,022
  ═════════ ═════════
       
8. Creditors 2026 2025
Amounts falling due within one year £ £
 
Trade creditors 30,831 47,229
Taxation  (Note 9) 85,450 116,980
Other creditors 48,742 66,997
Accruals 114,459 126,564
  ───────── ─────────
  279,482 357,770
  ═════════ ═════════
       
9. Taxation 2026 2025
  £ £
 
Creditors:
VAT 51,543 66,609
Corporation tax 7,816 21,541
PAYE / NI 26,091 28,830
  ───────── ─────────
  85,450 116,980
  ═════════ ═════════
           
10. Related party transactions
 

LMC is a promoter of this organisation.

During the year ended 31 March 2026, the following arm’s length transactions were undertaken in the normal course of trading:

Services to LMC amounted to £1,061,673 (2025: £1,169,114).

Purchases of goods and services from LMC amounted to £119,081 (2025: £106,872).

Amounts owed to LMC amounted to £NIL  (2025:£41,493).

The company secretary, who served during the year, under the trading entity Food Technology Services, provides audit services and key professional management services to the company, as well as undertaking the secretarial requirements of the business.

During the year ended 31 March 2026, services from Food Technology Services amounted to £32,260 (2025: £63,757).