| Registered Number:NI661358 |
For the year ended 31 May 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 31 May 2025
CAPMAM Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
CAPMAM Limited
Statement of Financial Position
2024
2025
12,000
12,000
2
| Property, plant and equipment |
28,928
30,120
3
40,928
42,120
2,765
2,633
4
| Trade and other receivables |
900
1,390
5
14,441
| Cash and cash equivalents |
12,377
16,400
18,106
| Trade and other payables: amounts falling due within one |
| year |
(19,497)
(19,738)
6
(1,391)
(3,338)
Net current liabilities
| Total assets less current liabilities |
37,590
40,729
(4,810)
(5,036)
| Provisions for liabilities |
32,780
Net assets
35,693
2
2
32,778
35,691
32,780
35,693
Shareholders' funds
| For the year ended 31 May 2025 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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Philip Devlin Director |
| Mrs Catherine Devlin Director |
| These financial statements were approved and authorised for issue by the Board on 03 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 May 2025
CAPMAM Limited
Notes to the Financial Statements
Statutory Information
| CAPMAM Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration number |
| NI661358. |
34 Drumman Heights
Armagh
BT61 9SL
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Computer Equipment
Furniture and Fittings
Government grants
| Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. |
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 31 May 2025
CAPMAM Limited
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Goodwill
12,000
12,000
12,000
12,000
| 3. Property, plant and equipment |
43,653
379
39,660
3,614
1,638
-
1,638
-
3,614
41,298
379
45,291
| Provision for depreciation and impairment |
13,533
224
13,309
-
Charge for year
2,830
31
2,799
-
16,363
255
16,108
-
3,614
25,190
124
28,928
3,614
26,351
155
30,120
2024
2025
2,633
2,765
| 5. Trade and other receivables |
2024
2025
1,390
900
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For the year ended 31 May 2025
CAPMAM Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
2,711
2,754
1,059
836
| Taxation and social security |
10,494
8,999
5,474
6,908
19,738
19,497
| 7. Average number of persons employed |
During the year the average number of employees was 4 (2024 : 3)
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