Company Registration No. NI685155 (Northern Ireland)
E & G Upholstery Ltd
Unaudited accounts
for the year ended 31 January 2026
E & G Upholstery Ltd
Unaudited accounts
Contents
E & G Upholstery Ltd
Company Information
for the year ended 31 January 2026
Company Number
NI685155 (Northern Ireland)
Registered Office
Conway Street Community Enterprises Proj
Conway Mill 5-7 Conway Street
Belfast
County Antrim
BT13 2DE
Northern Ireland
Accountants
RCSB Accountants Ltd
Office 5B
Townsend Enterprise Park
Townsend Street
Belfast
Antrim
BT13 2ES
E & G Upholstery Ltd
Statement of financial position
as at 31 January 2026
Intangible assets
15,000
17,500
Tangible assets
3,482
4,352
Cash at bank and in hand
1,151
1,442
Creditors: amounts falling due within one year
(1,111)
(600)
Net current assets
2,853
3,655
Total assets less current liabilities
21,335
25,507
Creditors: amounts falling due after more than one year
(28,899)
(33,569)
Net liabilities
(7,564)
(8,062)
Called up share capital
1
1
Profit and loss account
(7,565)
(8,063)
Shareholders' funds
(7,564)
(8,062)
For the year ending 31 January 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 director acknowledges his 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 and authorised for issue on 15 October 2026 and were signed on its behalf by
Edmund McNally
Director
Company Registration No. NI685155
E & G Upholstery Ltd
Notes to the Accounts
for the year ended 31 January 2026
E & G Upholstery Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI685155. The registered office is Conway Street Community Enterprises Proj, Conway Mill 5-7 Conway Street, Belfast, County Antrim, BT13 2DE, 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.
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 goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
E & G Upholstery Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
6,000
2,500
8,500
At 31 January 2026
6,000
2,500
8,500
At 1 February 2025
2,928
1,220
4,148
Charge for the year
614
256
870
At 31 January 2026
3,542
1,476
5,018
At 31 January 2026
2,458
1,024
3,482
At 31 January 2025
3,072
1,280
4,352
6
Creditors: amounts falling due within one year
2026
2025
7
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
28,899
33,569
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).