Rtr3k%tered nwrthr. N1044480
LAGAN LEGACY
DIRECTORS, REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Lagan Legacy
Conlents
8alar￿ ￿e¢l

Lagan Legacy
Company InfomMtioTr
For The Year Ended 31 March 2025
C¢Mnpany Numlxr
BT1
Ck[r￿lS HI
BT39 9PH

Lagan Legacy
Company No. N1044480
Dirgctors. Report For Th• Year Ended 31 March 2025
tr Padra¥J ODLln
Mr5 Sh*han fmion
Mr tkngan
Ccfflparylaw rylres ts direclLYS to stslefi￿ trea￿fir￿￿¥aI￿r. UTrJer Ihat kn IIE direc￿ have elecled to p￿pare
th8 finarttyal staten￿$ in accordan￿ Waorn GÈwatyAo¥edAccrvthtir¥J Prad1￿ (Lknited ￿r￿Jd0￿ Att4￿ntIng Standard5
and applicab￿ lawl. Urthr conyty direttry5 mltst noi apwo¥Ett* finan￿￿ slaternents Ltr*s5 are sati5fi8d thèl tw atn
8Tr1 fair¥woflhe slate ofaffa(rs oftr% a¥rwryaroJ léthe ordeff¢?101lhe for1h•lp￿. In Ihe
bU$￿ess.
diredors are •Jrke8FtyathWe ret•d$ that8re￿￿C1enttrJ slThfand ewain Ihe rryarrf$ transactions a
rease￿ab￿ accww at aryti￿* Ihefirw(ial posI￿)n Of￿ ￿mpa￿ enat4e to enswe that ltte finanfial slat*YEnts
oJnpty*ilh Ihe CompanEs TW are aLs0 responsibk salegu¥d¥o kne a$5ets ofthe •J th)rt* reisonab
LegithDon in the United ￿r￿Orn gownry weparats.jn 5tafemth Thwydnlertrom *l&lakn in rthr
Srnwll C¢xnp•ry Rul•s
Parf 15 oftt* CThryanles ￿2ctt.
On behovofts board
Director
P•Je 2

Lagan Legacy
Accountsnt's Rgport
For The Year Ended 31 Ma￿h 2025
Ttu$ ￿port i* rrode to the direL*or5 in the terms 0fryergag￿rt. ￿kn￿rkha8 wthtaken to Fry¥e for awroval
the dire¢ttrS IhB fmanu81 Stateme￿ to crynkth. to reF#Nt lotha direws I hasE done so, to state t1￿15e
responwt4tyto arr￿* otherlhan the Cryryatys direL*OrS￿rThvvHYfr (xforttms reporL
compaw k% &¥emptfrw) tl* $tstt40ry requwen%rtfor an Ihe ye8r.
DCLI Coutter
c￿Me[rtS Hli I
77 GreeTh Road
BT39 gPH

Lagan Legacy
Income and Expenditur• Account
For The Year Endod 31 Ma￿h 2025
2024
104.874
160.149)
127.051
(78.253)
GROSS SURPLUS
44.725
(T5.1031
19.940
(60,455)
OPEPATING DEFICIT
Irtsrest arnj simrfar tt•rye¥
DEFICIT FOR THE FIIWICIAL YEAR
110.4381
(2781
111.65T)
{10.7161
111.65n

Lagan Legacy
Balance Sheet
As At 31 Mareh 2025
2024
TaThJ￿1 ￿ A%sets
609,733
CURRENT ASSEr8
4.7
Cash at bank aTrJ In h*
9,1
Ywr
134.451)
(305231
PS.31
P1.283)
567.737
588,450
Cmdknrn: Amoun1• F4lUng DwAftwlAor•
On• Y•Y
1489.858)
1499.855)
nA79
117.￿1
(39.8121
117,691
IIEII8ERS' FUNDS
88.595
On t*hatf•ftt* board
Director
0gicer2025

Lagan Legacy
Notss to the Financial Ststements
For The Year Ended 31 March 2025
BeNast 8*ge. 1 Lary￿ (kny. BT13LG.
I Ac¢¢whiimg Polldq¥
2.1. Bas1¥ of Prnparnkn ol Ftrhanclal Stsltyw
11
sa￿ ol goodl
R•nd•rfng of ¥vAc•8
a ￿￿tratI i8 n**swEd by ccffjparirvj Ihe cr*ts perfc(rr*d to date to estimabj ctsitr¥¢t cos15. TLThover Is on
2.3. T•tylllbh Flx•d A580ts and D•pr￿￿t￿ft
Onthe folkAMr¥J bases.
Plart & Ma(￿￿￿Y
14. Stock8 andVlorfÉ In Pmgr••¥
Ma¢hln•ry
As*1Aw12
823,837
As a131 Marth 2025
823,837
A8 at 1 April 2024
214,104
16,681
81 31 March 2025
230,785
M8t Bookvalu
As at 31 2025
$93.052
AJ at 1 WI 2024

Lagan Legacy
Pkntss to the FIna￿la1 Statements {continugd)
For The Year Ended 31 March 2025
5. Stock•
4.750
4,550
2025
DUD wltNn ¢n• y•ar
7. ¢rodknrn: Anwunt• On•Y•v
Tr•Je tyedit
Bart loarK8 aThl wdrats
S,378
4,567
VAT
Lagan Boot Cw Lttl
7,428
4.099
12263
4.099
7.n6
1,&JO
D(re¢kn' h)#n acCo￿ts
16.6￿)
34.451
30.523
2024
489.858
499,855
TEquired r*Jt ex¢eedTry £1.

Lagan Legacy
Detsiled Income and Expgndltuve Acwint
For The Year Ended 31 March 2025
IURNOVER
Boat Ver¥Je S*$
fJ.081
17.588
51,PJS
Retail saks
Oeferred GTrrt Rek
41,507
10.201
104.874
127.051
COST OF SALES
OpeThThJ st0tk.th*l*Jgc￿th
25232
Everts costs
￿￿1Clin costs
14,524
18.981
13Afr3
12070
HTr ofplwrtarpj equik¥w
910
14.550)
(4.79))
(60.149)
(78.253)
QROSS SURPLUS
Wages aTrJ salaries
.457
17,402
LightaTrl heBt
IAtsler rates
Cknnry
4.3n
1Td
1.047
7.n5
6.581
5.629
1095
3.570
6,632
1,047
8oat (r￿tran
Mark8tiNJ ctss
475
Coftrrisshin% pay8tl8
1.244
7WJ
359
227
1.225
16,713
Depwab"on olpkntar¥J ￿￿*11￿Y
16.681
175.103)
{eo.455)
OthvOpwaUr4J Incom•
Bewast Cty CoLm¢d FMJ
19.910
19.940
QPERATING DEAcrr
(10.438)
111.65T)
CONTINU

Lagan Legacy
Delalled lncomo and Expendituro AC￿llnt (continued)
For The Year Ended 31 IAarch 202S
rt•rnst pw•bla and ￿MIlar
8ank irhtwt payab
278
(2781
DERc￿ FOR ThE FINANCIAL YEAR
110.7161
111,657)