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Company Registration No. NI609171 (Northern Ireland)
Exorna Limited Unaudited accounts for the year ended 31 December 2024
Exorna Limited Unaudited accounts Contents
Page
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Exorna Limited Company Information for the year ended 31 December 2024
Directors
Jason Maguire Lynn Maguire
Company Number
NI609171 (Northern Ireland)
Registered Office
170 Mussenden Road Castlerock Londonderry BT51 4TX
Accountants
Campbell Ritchie Chartered Accountants Ltd 21 Warnocks Lane Coleraine Co. Londonderry BT52 1TH
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Exorna Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
481,308 
502,530 
Current assets
Inventories
102,029 
133,159 
Debtors
51,315 
21,562 
Cash at bank and in hand
(7,875)
(28,524)
145,469 
126,197 
Creditors: amounts falling due within one year
(129,289)
(94,393)
Net current assets
16,180 
31,804 
Net assets
497,488 
534,334 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
496,488 
533,334 
Shareholders' funds
497,488 
534,334 
For the year ending 31 December 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by
Jason Maguire Director Company Registration No. NI609171
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Exorna Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Exorna Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI609171. The registered office is 170 Mussenden Road, Castlerock, Londonderry, BT51 4TX.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
2% straight line for building (0% straight line for car park)
Plant & machinery
15% reducing balance
Motor vehicles
25% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
811,306 
294,685 
9,163 
1,115,154 
At 31 December 2024
811,306 
294,685 
9,163 
1,115,154 
Depreciation
At 1 January 2024
348,600 
255,776 
8,248 
612,624 
Charge for the year
15,080 
5,836 
306 
21,222 
At 31 December 2024
363,680 
261,612 
8,554 
633,846 
Net book value
At 31 December 2024
447,626 
33,073 
609 
481,308 
At 31 December 2023
462,706 
38,909 
915 
502,530 
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Exorna Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,026 
16,716 
Other debtors
34,289 
4,846 
51,315 
21,562 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,877 
18,920 
Trade creditors
58,496 
65,762 
Taxes and social security
6,155 
6,362 
Other creditors
50,000 
- 
Loans from directors
611 
200 
Accruals
3,150 
3,149 
129,289 
94,393 
7
Average number of employees
During the year the average number of employees was 15 (2023: 15).
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