CENTRA MAGHERALIN LTD

Company Registration Number:
NI637458 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

CENTRA MAGHERALIN LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

CENTRA MAGHERALIN LTD

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 118,250 129,000
Tangible assets: 4 42,370 48,663
Total fixed assets: 160,620 177,663
Current assets
Stocks: 44,830 43,722
Debtors:   1,742 1,300
Cash at bank and in hand: 37,914 59,673
Total current assets: 84,486 104,695
Creditors: amounts falling due within one year:   (162,992) (160,063)
Net current assets (liabilities): (78,506) (55,368)
Total assets less current liabilities: 82,114 122,295
Creditors: amounts falling due after more than one year:   (39,461) (55,667)
Total net assets (liabilities): 42,653 66,628
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 42,651 66,626
Shareholders funds: 42,653 66,628

The notes form part of these financial statements

CENTRA MAGHERALIN LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 December 2025
and signed on behalf of the board by:

Name: Joseph Conway
Status: Director

The notes form part of these financial statements

CENTRA MAGHERALIN LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible fixed assets and depreciation policy

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows: Fixtures, fittings and equipment - 20% Reducing balance The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Intangible fixed assets and amortisation policy

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 20 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

CENTRA MAGHERALIN LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 23 22

CENTRA MAGHERALIN LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible Assets

Total
Cost £
At 01 April 2024 215,000
At 31 March 2025 215,000
Amortisation
At 01 April 2024 86,000
Charge for year 10,750
At 31 March 2025 96,750
Net book value
At 31 March 2025 118,250
At 31 March 2024 129,000

CENTRA MAGHERALIN LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible Assets

Total
Cost £
At 01 April 2024 100,787
Additions 4,300
At 31 March 2025 105,087
Depreciation
At 01 April 2024 52,124
Charge for year 10,593
At 31 March 2025 62,717
Net book value
At 31 March 2025 42,370
At 31 March 2024 48,663