Cane Resolutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI616889

Cane Resolutions Limited

Filleted Unaudited Financial Statements

28 February 2026

Cane Resolutions Limited

Financial Statements

Year ended 28 February 2026

Contents	Page

Officers and professional advisers	1

Report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

Cane Resolutions Limited

Officers and Professional Advisers

Director	Mr K Mc Kay

Registered office	Unit 1 Ground Floor
	Adelaide Exchange
	24-26 Adelaide Street
	Belfast
	BT2 8GD

Accountants	Maneely Mc Cann Chartered Accountants
	Chartered accountants
	Aisling House
	50 Stranmillis Embankment
	Belfast
	BT9 5FL

Cane Resolutions Limited

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Cane Resolutions Limited

Year ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cane Resolutions Limited for the year ended 28 February 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie. Our work has been undertaken in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie.

Maneely Mc Cann Chartered Accountants Chartered accountants

Aisling House 50 Stranmillis Embankment Belfast BT9 5FL

12 October 2026

Cane Resolutions Limited

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Current assets

Debtors	4	702,780	883,004
Cash at bank and in hand		43	93
		---------	---------
		702,823	883,097

Creditors: amounts falling due within one year	5	640,140	813,515
		---------	---------
Net current assets		62,683	69,582
		--------	--------
Total assets less current liabilities		62,683	69,582

Creditors: amounts falling due after more than one year	6	2,998	9,314
		--------	--------
Net assets		59,685	60,268
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	59,585	60,168
	--------	--------
Shareholders funds	59,685	60,268
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

Mr K Mc Kay
Director

Company registration number: NI616889

Cane Resolutions Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Unit 1 Ground Floor, Adelaide Exchange, 24-26 Adelaide Street, Belfast, BT2 8GD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2026	2025
	£	£
Other debtors	702,780	883,004
	---------	---------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	5,000
Other creditors	640,140	808,515
	---------	---------
	640,140	813,515
	---------	---------

6. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	2,998	9,314
	-------	-------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr K Mc Kay	( 549,348)	168,625	( 380,723)
	---------	---------	---------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr K Mc Kay	( 540,698)	( 8,650)	( 549,348)
	---------	-------	---------