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REGISTERED NUMBER: NI616813 (Northern Ireland)















CAMALIA LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2024





Cooper Parry Advisory Limited
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP








CAMALIA LIMITED (REGISTERED NUMBER: NI616813)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CAMALIA LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Seamus Kelly
Lucia Kelly





REGISTERED OFFICE: 59 Inishative Road
Carrickmore
Omagh
Co. Tyrone
BT79 9HS





REGISTERED NUMBER: NI616813 (Northern Ireland)





ACCOUNTANTS: Cooper Parry Advisory Limited
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP
1
CAMALIA LIMITED (REGISTERED NUMBER: NI616813)

Statement of Financial Position
31 DECEMBER 2024

Notes £
NON-CURRENT ASSETS
Tangible assets 5 597,583

CURRENT ASSETS
Receivables: amounts falling due within
one year
6
27,023
Cash at bank 217,437
244,460
PAYABLES
Amounts falling due within one year 7 (178,809 )
NET CURRENT ASSETS 65,651
TOTAL ASSETS LESS CURRENT
LIABILITIES
663,234

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 663,232
663,234

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by:





Seamus Kelly - Director


The notes form part of these financial statements

2
CAMALIA LIMITED (REGISTERED NUMBER: NI616813)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Camalia Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

3
CAMALIA LIMITED (REGISTERED NUMBER: NI616813)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 .

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Long Plant and and
leasehold machinery fittings
£ £ £
COST
At 1 January 2024 184,333 1,022,760 15,126
Additions - 174,004 -
Disposals - (25,000 ) -
At 31 December 2024 184,333 1,171,764 15,126
DEPRECIATION
At 1 January 2024 39,297 645,501 15,125
Charge for year - 115,754 -
Eliminated on disposal - (25,000 ) -
At 31 December 2024 39,297 736,255 15,125
NET BOOK VALUE
At 31 December 2024 145,036 435,509 1
At 31 December 2023 145,036 377,259 1

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 January 2024 30,309 2,086 1,254,614
Additions - - 174,004
Disposals - - (25,000 )
At 31 December 2024 30,309 2,086 1,403,618
DEPRECIATION
At 1 January 2024 7,593 2,086 709,602
Charge for year 5,679 - 121,433
Eliminated on disposal - - (25,000 )
At 31 December 2024 13,272 2,086 806,035
NET BOOK VALUE
At 31 December 2024 17,037 - 597,583
At 31 December 2023 22,716 - 545,012

6. RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Other debtors 27,023

4
CAMALIA LIMITED (REGISTERED NUMBER: NI616813)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade payables 48,371
Taxation and social security 86,015
Other payables 44,423
178,809

5