REGISTERED NUMBER: NI647569 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

Specialist Finishing Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Walker

SECRETARY:

REGISTERED OFFICE:

13 Ballinderry Road

Lisburn

Co. Antrim

BT28 2SA

REGISTERED NUMBER:

NI647569 (Northern Ireland)

ACCOUNTANT:

R Savage & Company

Accountants & Taxation Consultants

Old Bank House

2 Crossgar Road

Saintfield

Ballynahinch

Co. Down

BT24 7BD

FIXED ASSETS

Tangible assets

4

60,527

39,603

CURRENT ASSETS

Debtors

5

34,298

21,979

Prepayments and accrued income

5,000

5,000

Cash at bank

20,314

6,568

59,612

33,547

CREDITORS

Amounts falling due within one year

6

42,180

58,992

NET CURRENT ASSETS/(LIABILITIES)

17,432

(25,445

)

TOTAL ASSETS LESS CURRENT LIABILITIES

77,959

14,158

CREDITORS

Amounts falling due after more than one year

7

28,360

6,000

NET ASSETS

49,599

8,158

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

49,598

8,157

49,599

8,158

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 25 September 2026 and were signed by:

W Walker - Director

1.	STATUTORY INFORMATION

Specialist Finishing Group Ltd 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

71,943

Additions

35,995

At 31 August 2026

107,938

DEPRECIATION

At 1 September 2025

32,340

Charge for year

15,071

At 31 August 2026

47,411

NET BOOK VALUE

At 31 August 2026

60,527

At 31 August 2025

39,603

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

33,444

21,125

Other debtors

854

854

34,298

21,979

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade creditors

754

21,127

Taxation and social security

39,926

23,662

Other creditors

1,500

14,203

42,180

58,992

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans

-

6,000

Hire purchase contracts

28,360

-

28,360

6,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

6,000